Articles by CA Sumat Singhal
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RBI Moratorium Extension: Pros & Cons Explained
Should the RBI extend the loan moratorium? Explore the advantages and disadvantages of the RBI's moratorium extension for businesses and borrowers.
AT-1 Bonds Explained: Understanding the Yes Bank Crisis
Discover what AT-1 bonds are and how they played a role in the Yes Bank crisis. Learn about their risks and who they're suitable for.
COVID-19 Legal Advice for Companies: Force Majeure
Understand the legal implications of COVID-19 for your company. Explore Force Majeure clauses and contract frustration under Indian law.
RBI COVID-19 Relief: Credit Flow & Liquidity Measures
Discover RBI's COVID-19 regulatory packages designed to boost credit flow and ease liquidity for businesses, especially SMEs. Learn about TLTROs, CRR, MSF, and loan moratoriums.
All about internal financial control (IFC)
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
Complete understanding of Section 62 and 42 of the Companies Act 2013
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
Computation of Base Rate based on Marginal Cost of Funds
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
Strategic debt restructuring - An introduction
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")
Analysis of Sec 185 of the companies act 2013: Every banker should know
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
Plastic money strengths
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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