Articles by Brajesh Kumar

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Recent Amendments under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Posted by Brajesh Kumar 13 September 2021 3296 Views

Amendments in the provisions of IDs in relation with Appointment, Resignation, Removal, D&O Insurance, Cooling–off period and Declaration by IDs.



Annual General Meeting and its Matters

Posted by Brajesh Kumar 12 September 2021 4921 Views

AGM provides members with an opportunity to collectively discuss the affairs of the company and to exercise their ultimate control over the management of the company.



Extract of Annual Return in Form MGT-9 for FY 2020-21 & Onwards

Posted by Brajesh Kumar 03 August 2021 17249 Views

Form MGT-9 is an extract of the annual return which contains details of the Company for one Financial Year and is annexed to the Board's Report of the Company.



All about CSR

Posted by Brajesh Kumar 22 May 2021 10459 Views

CSR is a concept wherein, certain companies are required to spend 2% of their Net Profit towards creating a social impact. This includes promoting health care, education, ensuring environmental sustainability etc.



Maximum time gap between two AGMs in case of Extension of AGM by ROC

Posted by Brajesh Kumar 15 March 2021 14233 Views

Pursuant to a general extension granted by respective ROCs, the time gap between 2 AGMs can exceed 15 months but cannot exceed 18 months.



Reconciliation of share capital audit report in E-form PAS-6

Posted by Brajesh Kumar 13 January 2021 2835 Views

The due date of e-form PAS-6 is falling under moratorium period starting from 01.04.2020 to 30.09.2020 given by MCA vide General Circular dated 24th March, 2020 (special measures taken in view of COVID-19 outbreak).



Illustrations for Understanding Significant Beneficial Ownership - Part 3

Posted by Brajesh Kumar 25 September 2020 8022 Views

Illustrations for Understanding Significant Beneficial Ownership - Part 3



Significant Beneficial Ownership - Part 1

Posted by Brajesh Kumar 24 September 2020 4430 Views

The concept of Significant Beneficial Ownership is brought by the Ministry of Corporate Affairs ("MCA") to identify those individuals who indirectly control or exercise significant shareholding in the Company through layers of artificial entities like Companies or LLPs.



Interpretation of Significant Beneficial Ownership undergoes any change - Part 2

Posted by Brajesh Kumar 24 September 2020 4411 Views

This article is in continuation of our previous article on Significant Beneficial Ownership which explains this new concept.



Key changes under Companies (Auditor's Report) Order, 2020

Posted by Brajesh Kumar 29 August 2020 2446 Views

Key changes under Companies (Auditor's Report) Order, 2020




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