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Articles by CA Sumat Singhal

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Whether RBI should extend moratorium?

  CA Sumat Singhal    31 July 2020 at 09:40

The Reserve Bank of India (RBI) keeping in the mind the intensification of COVID-19 disruptions has imparted priority to relaxing repayment pressures and improving access to working capital

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Posted in LAW |   2193 Views


AT-1 bonds & Yes Bank Crisis

  CA Sumat Singhal    02 April 2020 at 10:22

We all are aware of the Yes Bank Crisis that shook the banking world. Let us go deep into technicalities and start learning with AT-1 Bonds.

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Posted in Others  1 comments |   3471 Views


COVID-19: The legal perspective for companies

  CA Sumat Singhal    30 March 2020 at 11:12

COVID-19 from Legal's perspective

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Posted in LAW |   2373 Views


Analysis of RBIs regulatory packages for COVID-19

  CA Sumat Singhal    30 March 2020 at 11:12

Through this write up efforts have been made to explain point wise much-awaited steps taken by RBI to smooth the flow of credit and ease out the liquidity problem currently faced by business specially SMEs.

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Posted in LAW |   1119 Views


All about internal financial control (IFC)

  CA Sumat Singhal    26 May 2016 at 10:08

What is Internal Financial Control (IFC)? (Sec 134) As per Section 134 of the Companies Act 2013, the term �Internal Financial Controls� means the policies and procedures adop

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Posted in Accounts  12 comments |   278499 Views


Complete understanding of Section 62 and 42 of the Companies Act 2013

  CA Sumat Singhal    28 April 2016 at 10:59

A COMPLETE AND CLEAR UNDERSTANDING OF SECTION 62 & 42 OF THE COMPANIES ACT 2013FURTHER ISSUE OF SHARE CAPITAL Section 62 of the Companies Act 20131) Where at any time, a company having a share capital proposes to increase its subscribed capital b

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Posted in Corporate Law  6 comments |   63804 Views


Computation of Base Rate based on Marginal Cost of Funds

  CA Sumat Singhal    31 March 2016 at 10:59

The Reserve Bank vide its circular DBOD.No.Dir.BC88/13.03.0/2009-10 dated April 9, 2010 introduced the Base Rate system with effect from July 1, 2010, which replaced the Benchmark Prime Lending

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Posted in Professional Resource  1 comments |   8163 Views


Strategic debt restructuring - An introduction

  CA Sumat Singhal    06 January 2016 at 11:04

1. PREAMBLE: The concept of Strategic Debt Restructuring ("SDR") has been introduced by the Reserve Bank of India (the "RBI") in the SDR Scheme (the "Scheme")

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Posted in Others |   5685 Views


Analysis of Sec 185 of the companies act 2013: Every banker should know

  CA Sumat Singhal    06 January 2016 at 11:04

Giving a corporate guarantee to banks/lenders by a company, other than the borrower, that the loan will be paid back, is a usual practice in the normal course of trade and commerce across the world. By and large, a larger company (often a known flagship

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Posted in Corporate Law  5 comments |   151053 Views


Plastic money strengths

  CA Sumat Singhal    24 December 2014 at 12:28

PLASTIC MONEY STRENGTHS 1. Introduction: We are all well aware of the couplet defining the strengths of traditional money: Money has functions four, Medium, measure, Standard & Store. Society moved from barter system to common medium of exchan

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Posted in Students  3 comments |   15951 Views