Articles by CS DHANAPAL
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Incorporation of a One Person Company
One Person Company is a new concept introduced by the Companies Act 2013. As the name suggests, a one person company is formed with only one person as its member.
Impact of Companies Act, 2013 on Private Companies
Companies Act, 2013 has brought massive changes for private companies as barring a very few, all the exemptions which were available to private companies under the Companies Act, 1956 have been withdrawn in the Companies Act, 2013. In this article, w
XBRL Filing of Financial Statements
SECTION A XBRL FILING OF FINANCIAL STATEMENTS XBRL is the acronym for Extensible Business Reporting Language. As the name itself suggests, it is a language for presentation of data which permits easy analysis and interpretation thereby r
Condonation scheme - An opportunity to rectify default
According to the Companies Act, 1956 / Companies Act, 2013, Companies are required to file certain documents every year like Financial Statements, Annual Return...
Mergers and amalgamations under companies act, 2013
Mergers and amalgamations under companies act, 2013
The Insolvency and Bankruptcy Code 2016 - A dawn of new era
The Insolvency and Bankruptcy Code 2016 - A dawn of new era
Insolvency Professional Agencies
"Insolvency Professional Agency" means any person registered with the Board under section 201 of the Code as an Insolvency Professional Agency.
Recent changes in CARO 2016
The Ministry of Corporate Affairs has notified the Companies (Auditor's Report) Order, 2016 (CARO 2016) vide its Notification no. S.O. 1228(E) dated 29th March, 2016. This Order supersedes the Companies (Auditor's Report) Order, 2015 dated 10
Role of audit committee in related party transactions
*Changes relating to omnibus approval came into effectUnder the Companies Act, 2013, the whole concept of related party transactions has been capsulated in a single section, namely Section 188 which combines the erstwhile Sections 314 and 297 of the
Reporting of fraud by auditors under companies act 2013
Under Section 143 of the Companies Act 2013, every auditor of a company shall have a right of access at all times to the books of account and vouchers of the company, whether kept at the registered office of the company or at any other place and shal
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