Articles by CS M.Kurtrala Nathan

SEBI amendment to Cl.49 of Listing Agreement

Posted by CS M.Kurtrala Nathan 28 June 2016 19960 Views

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

Clause 49 Vs Companies Act, 2013

Posted by CS M.Kurtrala Nathan 24 June 2016 21294 Views

Introduction: To make the listed companies more transparent and to align the provisions related to listing agreement with the Companies Act 2013 ,Capital Markets Regulator, SEBI has amended Clause 49 of Listing Agr

Audit Committee under Section 177 of Companies Act,2013

Posted by CS M.Kurtrala Nathan 14 May 2015 36153 Views

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

Posted by CS M.Kurtrala Nathan 26 February 2015 6210 Views

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

Posted by CS M.Kurtrala Nathan 13 February 2015 15414 Views

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

Posted by CS M.Kurtrala Nathan 12 February 2015 21604 Views

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

Posted by CS M.Kurtrala Nathan 07 February 2015 16694 Views

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

Posted by CS M.Kurtrala Nathan 04 February 2015 12490 Views

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

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

Posted by CS M.Kurtrala Nathan 02 September 2014 15990 Views

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

Posted by CS M.Kurtrala Nathan 21 August 2014 49198 Views

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