Chapter - 1.1 — Incorporation of Companies (Sections 3 to 22) and the Companies (Incorporation) Rules, 2014
1
Chapter - 1.2 — Prospectus and Allotment of Shares (Sections 23 to 42) and the Companies (Prospectus and Allotment of Securities) Rules, 2014
91
Chapter - 1.3 — Share Capital (Sections 43 to 70) and the Companies(Share Capital and Debentures) Rules, 2014
136
Chapter - 1.4 — Debentures and Bonds (Sections 71 and 72) and the Companies(Share Capital and Debentures) Rules, 2014
208
Chapter - 1.5 — Acceptance of Deposits (Sections 73 to 76A)and the Companies (Acceptance of Deposits) Rules, 2014
Chapter - 1.6 — Registration of Charges (Sections 77 to 87)and the Companies (Registration of Charges) Rules, 2014
254
Chapter - 1.7 — Register of Members, Declaration of Beneficial Interest,Annual Return, etc. (Sections 88 to 95) and the Companies(Management and Administration) Rules, 2014
270
Chapter - 1.8 — General Meetings (Sections 96 to 121) and the Companies (Management and Administration) Rules, 2014
321
Chapter - 1.9 — Declaration and Payment of Dividend (Sections 123 to 127)and the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
359
Chapter - 1.10 — Accounts of Companies (Sections 128 to 134, 136 and 137) and the Companies (Accounts) Rules, 2014
391
Chapter - 1.11 — Board Evaluation
444
Chapter - 1.12 — Internal Audit (Section 138) and the Companies (Accounts) Rules, 2014
472
Chapter - 1.13 — Audit and Auditors (Sections 139 to 148) and the Companies (Audit and Auditors) Rules, 2014
485
Chapter - 1.14 — Institution of Directors (Appointment and Qualification of Directors) (Sections 149 to 165, 167 to 172) and the Companies(Appointment and Qualification of Directors) Rules, 2014
523
Chapter - 1.15 — Duties of Directors (Section 166)
576
Chapter - 1.16 — Meetings of the Board and its powers (Sections 173 to 176,179 to 187 & 189 to 195) and the Companies (Meetings of Board and its Powers) Rules, 2014
579
Chapter - 1.17 — Meetings of Board Committees- Mandatory Board Committees (Sections 177 & 178) and the Companies (Meetings of Board and its Powers) Rules, 2014
623
Chapter - 1.18 — Governance of Committees
633
Chapter - 1.19 — Liability of Directors and KMP (Sections 196 to 203)
640
Chapter - 1.20 — Safeguarding Directors
667
Chapter - 1.21 — Secretarial Audit and Compliances (Section 204) and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014
674
Chapter - 1.22 — Compromises, Arrangements and Amalgamations(Sections 230 to 240) and the Companies (Compromises,Arrangements and Amalgamations) Rules, 2016
680
Chapter - 1.23 — Prevention of Oppression and Mismanagement (Sections 241 to 246)
722
Chapter - 1.24 — Penalties and Compounding of Offences (Sections 439 to 454) and the Companies (Adjudication of Penalties) Rules, 2014
733
Chapter - 1.25 — Related Party Transactions (Sections 2(76), 177(4) and 188) and the Companies (Meetings of Board and its Powers) Rules, 2014
751
Chapter - 1.26 — Corporate Social Responsibility (Section 135) and the Companies (Corporate Social Responsibility) Rules, 2014
766
Chapter - 1.27 — Managing CSR and Engaging Stakeholders
786
Chapter - 2.1 — Secretarial Standard on Meetings of Board of Directors (SS-1)
797
Chapter - 2.2 — Secretarial Standard on General Meetings (SS-2)
847
Volume II
Chapter - 3.1 — Securities and Exchange Board of India Act, 1992
907
Chapter - 3.2 — SEBI (LODR) Regulations, 2015
957
Chapter - 3.3 — SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
Chapter - 6.6 — Managing through Financial Ratios
1724
Chapter - 7.1 — WorldCom Inc: A Case Study on Modus Operandi of Fraud
1735
Chapter - 7.2 — Enron Corporation: A Journey from Peak to Bottom
1748
Chapter - 7.3 — Volkswagen1: A Story of Device Fixing to Defeat Emission Test Check
1756
Chapter - 7.4 — Olympus Corporation: Not Just an Accounting Scandal,but A Mindset for Unethical Behaviour
1769
Chapter - 7.5 —Hydro One: Implementation of Enterprise Risk Management
1788
Chapter - 7.6 — Satyam Computer1: From Best Governance to Bad Governance
1802
Chapter - 7.7 — Maruti Suzuki (I) Ltd. v. Suzuki Motor Gujarat Private Limited: A Deal of Related Party Transaction
1814
Chapter - 7.8 — What went wrong in Punjab & Maharashtra Co-operative Bank Ltd
1824
Chapter - 7.9 — Corporate Governance Failure: Yes Bank
1833
Chapter - 7.10 — Story of Ups-Down-Up: Alok Industries Ltd
1842
Chapter - 7.11 — Downfall of Real Estate Empire: Amrapali
1850
Chapter - 7.12 — Financial Crisis in IL&FS
1859
Chapter - 7.13 — Bhushan Power & Steel
1867
Chapter - 7.14 — Essar Steel
1874
About the Author
Dr. Rajeev Babel
B.Com., F.C.A., DISA (ICAI), MBA
Kamal Garg is a Specialist & Expert in handling classes for the subjects Auditing (for both CA- IPCC & Final), Corporate law, Accounting Standards (including IFRS) etc. He is a guest speaker for IFRS at IBC & PKG, Mumbai He is a guest speaker at NIRC of ICAI and CIRC of ICAI. He is a member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI. He is also a guest speaker at Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme.
He is also an author of the book(s) on Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditors Practice Manual Handbook on Company's Balance Sheet and Profit & Loss Account Handbook on Internal Auditing Consolidated Financial Statements Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC). He has also contributed Gist of Accounting Standards and Auditing and Assurance Standards for Vol.2 of Company Law published by BLH He has also contributed various articles for NIRC and CIRC of ICAI, Newsletter on FBT, MAT, SOX, CARO, FEMA, etc. and a series of articles on Delhi Value Added Tax (DVAT) Taxation, Accounting and Auditing Aspects for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. He has a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, etc.), Audits and Management Consultancy.
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