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Can special resolution for variation of a particular class of shares under section 48 of Companies Act 2013 be passed in AGM or is a separate meeting of members of that class is required?

30th May 2016

Dear Members

During the year ended 31st March 2016, a closely held public limited company has arrived at a Net Profit of Rs.6.00 crores. The company was operating from a leased land. The owner of the land had forced the company to vacate the land. For vacating the land the company during year ended 31.03.2016 had received an amount of Rs.5.00 crore as one time compensation from the owner of the land. The said 5.00 crores received  is being disclosed in the statement of profit & loss as an execeptional income.

My query is whether the company has to comply with the provisions of Section 135 (corporate social responsibility) for year ended 31.03.2016, since the net profit is more than Rs.5.00 crores. I request the forum members to clarify.

with regards

Muralidharan

Difference b/w receiver and liquidator

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