Articles by CS DHANAPAL
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Board's Report - Enhanced role under Co. Act, 2013
INTRODUCTION Section 134 of the Companies Act, 2013 casts a responsibility on the Board of Directors to prepare a report containing details as discussed below and this report needs to be annexed to the Financial Statements which are laid before the m
Shifting of Registered Office Outside State
Out of State Shifting of the Registered Office under the Companies Act, 2013 Provisions relating to shifting of the registered office from one state to another are contained in Section 13(4) of the Companies Act, 2013 which are detailed in the rule n
Registered Valuers under Companies Act 2013
Registered Valuer is one among the many new concepts introduced by the Companies Act, 2013 to provide for a proper mechanism for valuation of the various assets and liabilities related to a company and to standardize the procedure thereof. This will
Board Meeting through video conferencing under Companies Act
BOARD MEETINGS THROUGH VIDEO CONFERENCING In general parlance, meeting refers to formal or informal deliberative assembly of individuals called to debate certain issues and problems, and to take decisions. Formal meetings are held at definite times,
Class Action Suits under Companies Act, 2013
The concept of Class Action Suits is among one of the many novelties introduced by the Companies Act, 2013. Thought the concept per se is not new but in Indian context it has found statutory recognition an
Highlights of 98 Sections of Companies Act, 2013
An analysis of the important Sections! The Ministry of Corporate Affairs has notified 98 sections of the new Companies Act, 2013. These sections have come into effect from 12th September 2013. Subsequent to coming into effect of these Sections under
Corporate Social Responsibility under the Companies Act, 2013
INTRODUCTION Corporate Social Responsibility (CSR) has been in existence for a long time and is almost as old as civilization. It is based on the Gandhian Principle of trusteeship concept whereby business houses are looked upon as trust
Independent Directors under Companies Act 2013
Independent directors as the name suggests are directors on Board of a company who are independent individuals, not having any other relationship or transaction with the company. The concept of Independent directors gained momentum in the late 1980s
Issue of Shares with Differential Voting Rights
PROVISIONS CONTAINED IN COMPANIES ACT, 2013 READ WITH DRAFT RULES Companies Act 2013 has tightened many of the lose ropes prevailing in the Companies Act of 1956. One such area where the provisions have been made more stringent is Issue of sha
Liability of Auditors under the Companies Act, 2013
Auditors, Watch Out!! Lord Justice Topes had once famously remarked that: The auditor is a watchdog and not a bloodhound. Companies Act, 2013 does not seem to echo this thought! The kind of stringent measures prescribed against auditors
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