Articles by CS SANDEEP CHAUHAN

Recent amendment on Business Responsibility Reporting (BRR)

Posted by CS SANDEEP CHAUHAN 16 December 2021 3049 Views

SEBI expands the ambit of Business Responsibility Reporting (BRR) by notification No. SEBI/LAD-NRO/GN/2019/45 dated 26.12.2019 (Securities and Exchange Board of India - Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2019. Before discussing the amendments, first we understand the concept and relevant provisions.

Unpublished Price Sensitive Information (UPSI) - Why and How we Need to Keep it Safe

Posted by CS SANDEEP CHAUHAN 15 September 2021 9749 Views

Reg. 2(1)(n) the SEBI (Prohibition of Insider Trading) Regulations, 2015 ("PIT Regulations") defines UPSI which is an inclusive definition and includes certain information as financial results, dividends, change in capital structure, mergers, de-mergers, acquisitions, delistings, disposals and expansion of business and such other transactions, changes in KMP.

Shifting of Registered Office from one City to Another City within same ROC/State

Posted by CS SANDEEP CHAUHAN 03 July 2021 6581 Views

A company may change its registered office from one city to another city within the ROC/State by passing a special resolution. The SR is mandatorily required to be passed through a postal ballot if the company has more than 200 members.

Impact of Union Budget 2021-22 on OPC

Posted by CS SANDEEP CHAUHAN 08 February 2021 3362 Views

We call OPCs as 'One Man Show' because as the name suggests, it has only one person as a member. In this article, the author has analyzed the impact of Union Budget on One Person Company (OPC).