Articles by CS DHANAPAL
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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
Insolvency Professional Agencies
"Insolvency Professional Agency" means any person registered with the Board under section 201 of the Code as an Insolvency Professional Agency.
The Insolvency and Bankruptcy Code 2016 - A dawn of new era
The Insolvency and Bankruptcy Code 2016 - A dawn of new era
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
Indian Accounting Standards
In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 and sub-section (1) of section 210A of the Companies Act, 1956, the Central Government, in consultation with the National Advisory Committee on Accoun
Exemptions and relaxations to Nidhi companies
The Companies Act, 2013 has given due recognition to Nidhi Companies by treating them as a special class of companies. An entire Chapter, namely Chapter XXVI has been devoted to Nidhi Companies and relevant Rules also notified for them.Section 406 of
Exemptions & relaxations to government companies
Since the introduction of the Companies Act, 2013 in September 2013, certain class of companies like Private Companies, Government Companies etc. was feeling the pressure of the rigorous provisions of the Act and the compliances required therein. Esp
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