Articles by CS DHANAPAL

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Indian Accounting Standards

Posted by CS DHANAPAL 18 January 2016 16748 Views

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

Posted by CS DHANAPAL 30 October 2015 11972 Views

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

Posted by CS DHANAPAL 27 October 2015 12060 Views

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



Secretarial standard on general meetings - SS2

Posted by CS DHANAPAL 26 October 2015 8950 Views

Section 118 of the Companies Act, 2013 which contains provisions relating to minutes of Board, General and other meetings and resolutions passed by postal ballot, contains in sub-section 10 that �Every company shall observe secretarial standard



Disclosures required on the website of the company

Posted by CS DHANAPAL 15 June 2015 47763 Views

One of the most outstanding features of the current regulatory era is the dedicated thrust and reliance on disclosure norms. Companies Act, 2013 an ambitious Act which has overhauled almost all the provisions dealing with the management and administr



Recent changes in voting methodology

Posted by CS DHANAPAL 13 June 2015 61577 Views

Companies Act, 2013 for the first time had mandated electronic voting for all listed companies and other unlisted public companies having not less than 1000 shareholders and the AGMs held for the financial year ended 31.03.2014 witnessed the applicat



Exemptions & relaxations to private companies

Posted by CS DHANAPAL 12 June 2015 26404 Views

The Ministry of corporate Affairs has released the much awaited exemptions for Private Companies, Government Companies, Nidhi Companies and Companies registered under Section 8 of the Companies Act, 2013 (Act). Since the introduction of the Companies



Shifting of registered companies under Co. Act,2013

Posted by CS DHANAPAL 06 April 2015 18068 Views

PROVISIONS AND PROCEDURE RELATING TO SHIFTING OF REGISTERED OFFICE UNDER THE COMPANIES ACT, 2013 Provisions regarding registered office of a company are primarily contained in Section 12 of the Companies Act, 2013. As per Section 12, every company i



Companies Amendment Bill 2014

Posted by CS DHANAPAL 28 January 2015 20602 Views

Companies Act, 2013 (Act) which was notified on 29.08.2013 has brought about enormous changes in almost every sphere of Corporate Compliance, Management and Administration. Out of 470 sections in the Act, 283 sections and 22 sets of Rules correspondi



CLSS, 2014 - One time pending annual filing opportunity for Corporates

Posted by CS DHANAPAL 16 August 2014 54182 Views

COMPANY LAW SETTLEMENT SCHEME One time opportunity for companies to seek relaxation on filing fees for pending annual filing forms The Ministry of Corporate Affairs has announced the Company Law Settlement Scheme, 2014 (CLSS, 2014) vide its General C




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