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Articles by Brajesh Kumar

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All about CSR

  Brajesh Kumar    21 May 2021 at 19:29

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.

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Posted in Corporate Law  2 comments |   5403 Views


Illustrations for Understanding Significant Beneficial Ownership - Part 3

  Brajesh Kumar    24 September 2020 at 17:44

Illustrations for Understanding Significant Beneficial Ownership - Part 3

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Posted in Corporate Law  3 comments |   3042 Views


Interpretation of Significant Beneficial Ownership undergoes any change - Part 2

  Brajesh Kumar    23 September 2020 at 18:28

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

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Posted in Corporate Law |   2457 Views


Significant Beneficial Ownership - Part 1

  Brajesh Kumar    23 September 2020 at 16:44

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.

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Posted in Corporate Law |   2373 Views


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

  Brajesh Kumar    16 September 2020 at 09:37

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

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Posted in Corporate Law  2 comments |   11982 Views


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

  Brajesh Kumar    17 July 2020 at 13:29

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).

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Posted in Corporate Law  1 comments |   1962 Views


Are Companies required to obtain immunity certificate for DPT-3 and other forms

  Brajesh Kumar    04 July 2020 at 11:23

There is a lot of confusions amongst the professionals with respect to getting immunity certificate (filing Form CFSS after 1st October) for Form DPT-3 and other Forms whose due date falling between 01st April, 2020 and 30th September, 2020

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Posted in Corporate Law  1 comments |   5511 Views


Charge creation forms under Companies Act

  Brajesh Kumar    23 June 2020 at 17:37

The companies are required to file forms related to creation or modification of charges within the timelines provided in section 77 of the Companies Act, 2013, i.e. a total of 120 days of the creation or modification of charge.

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Posted in Corporate Law |   1239 Views


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

  Brajesh Kumar    02 March 2020 at 10:31

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

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Posted in Audit |   2160 Views


Proficiency test for Independent Director

  Brajesh Kumar    28 February 2020 at 11:30

The Ministry of Corporate Affairs (MCA) has notified the Indian Institute of Corporate Affairs (IICA) at Manesar (Haryana), as an institute to create and maintain a data bank containing names, addresses and qualifications of persons who are eligible and willing to act as independent directors

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Posted in Corporate Law |   14928 Views