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Related party transaction

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(Querist)
14 April 2015 Sec184 companies act 2013
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
14 April 2015 There are two separate disclosure requirements in section 184 – section 184 (1) and section 184 (2).

Disclosure under section 184 (1) is a general notice of disclosure given by every director about his concern or interest in any company (ies), bodies corporate, firms or other association of individuals, along with shareholding.

Disclosure under section 184 (2) is a specific disclosure given by the director at the meeting of the Board in which a
contract or arrangement is discussed and entered into/proposed to be entered into with any entity in which such director
has interest in the manner/ to the extent specified therein.
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