Articles by CS M.Kurtrala Nathan

Audit Committee under Section 177 of Companies Act,2013

CS M.Kurtrala Nathan 14 May 2015 at 11:00

Audit Committee under Section 177 of Companies Act,2013CS M. KurthalanathanSection 177 of the Companies Act,2013 and Rule 6 and 7 of Companies (Meetings of Board andits Powers) Rules,2014 deals with the Audit Committee.Applicability of Audit Committe

Offences for which punishment for fraud prescribed u/s 447

CS M.Kurtrala Nathan 26 February 2015 at 10:39

Section 447 Punishment for Fraud: Any person who is found to be guilty of fraud Imprisonment for a term which shall not be less than 6 months but which may extend to 10

Further issue of share capital u/s 62 CA,2013- Part-II

CS M.Kurtrala Nathan 13 February 2015 at 11:10

Section 62 of the Companies Act,2013 deals with the Further Issue of share capital to Employees under Employee Stock Options Scheme and to any persons on preferential basis. In my previous article (Part I), I have discussed about the Issu

Further issue of share capital u/s.62 of co. act, 2013- Part-I

CS M.Kurtrala Nathan 12 February 2015 at 10:41

A company (including Private company) having a share capital can increase its subscribed capital by issue of further shares to persons who are holders of equity shares of the company in pr

Private Placement under Co. Act,2013

CS M.Kurtrala Nathan 07 February 2015 at 11:17

Section 42 of the Companies Act,2013 and Rule 14 of Companies (Prospectus and Allotment of Securities )rules ,2014 deals with Private Placement."Private placement" means any offer of securit

Financial Statement,Board Report under Cos Act,2013

CS M.Kurtrala Nathan 04 February 2015 at 10:26

Section 134 of the Companies Act,2013 and Rule 8 & 9 of the Companies (Accounts)Rules,2014 deals with the Financial Statement and Board Report.Signing of the Financial Statement: The financial statement, including consolidated financial statement

SEBI amendment to Cl.49 of Listing Agreement

CS M.Kurtrala Nathan 17 September 2014 at 12:09

SEBI has received representations from market participants including companies and industry associations, highlighting certain practical difficulties in ensuring compliance, seeking clarifications on interpretation of certain provisions and sugges

Disclosure of Interest by Directors u/s 184 of Cos Act,2013

CS M.Kurtrala Nathan 02 September 2014 at 11:10

Section 184 of the Companies Act,2013 read with Rule 9 of the Companies (Meetings of Board and its Powers)Rules,2014 deals with Disclosure of Interest by Directors. Disclosure of Interest of by director in any firm or body Corporate: Every director

Related Party Transactions under Sec 188 of Co Act,13

CS M.Kurtrala Nathan 21 August 2014 at 11:54

Introduction:Related party for a company includes promoters, those who exercise significant influence on the management or key employees. Holding and subsidiary companies, group companies and joint ventures are also deeme

Audit Committee under Section 177 of Companies Act,2013

CS M.Kurtrala Nathan 19 August 2014 at 11:17

Section 177 of the Companies Act,2013 and Rule 6 and 7 of Companies (Meetings of Board and its Powers) Rules,2014 deals with the Audit Committee. Applicability of Audit Committee: The Board of directors of every listed companies and the following cla