Articles by CS DHANAPAL
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Related Party Transactions under the New Era
Companies Act, 2013 has unveiled a new era in the Indian Corporate Sector which places more reliance on disclosure norms rather than on approvals. One such area is related party transactions. While the Companies Act, 1956 warranted appr
Highlights on CSR Provisions notified on 27.02.2014
Effective Date for CSR Applicability Section 135 of the Companies Act 2013, Schedule VII and the relevant rules, namely Companies (Corporate Social Responsibility Policy) Rules, 2014 have been notified to become effective from 01st Apr
Loan to Directors and other entities under the new regime
Restriction on granting of loan to its directors by a company and other entities in which directors are interested has been one of the most touching issues in the Companies Act, 2013, since 12th September 2013, when Ministry of Corporate Affairs noti
Co. Act 2013 - Impact on Listed Companies
COMPANIES ACT 2013IMPACT ON LISTED COMPANIES Companies Act, 2013 in its fervor to enhance disclosures, reporting and transparency has introduced a number of new compliance norms for listed companies. The Act not only imbibes the spirit of listing agr
Sweat Equity Shares under Co. Act, 2013
Sweat equity shares means such equity shares as are issued by a company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property
Bonus Issue under the Co. Act, 2013
Companies Act, 1956, does not prescribe any specific procedure or conditions for issue of bonus shares except that Table A contains provision relating to capitalization of profits. Companies Act, 2013 has detailed the conditions under Sec.63 read wit
Private Placement under Co. Act, 2013
Private placement means any offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) through issue of a private placement offer
Roles and Responsibilities of Directors under the New Regime
Who is a Director? - An appointed or elected member of the board of directors of a company. - He has the responsibility for determining and implementing the companys policy. - A company director need not i. to be a shareholder orii. an employ
Prosecution Architecture under the Co. Act, 2013
FOREWORD MECHANISM FOR CRIMINAL PROCEEDINGS UNDER THE PRESENT COMPANIES ACT 1956 Generally at the time of scrutinizing the Balance Sheet and Other Financial Statements of the Company, if Registrar of Companies come across any lapses on part of the Co
Small company under Co. Act 2013
The concept of Small Company has been introduced for the first time by the Companies Act, 2013. The Act identifies some companies as small companies based on their capital and turnover. Most of the exemptions provided to a small company
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