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Acceptance of Deposits Section 73 to 76 of the Companies Act

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Deposit is one of the sources available with company to raise funds for meeting its short term and long-term fund requirements. Section 73 to 76 of the Companies Act 2013 (herein after called the Act) read with Rules made under Chapter V of the Companies Act, 2013 regulate the invitation and acceptance of deposits. As companies Act 2013, “deposit” includes any receipt of money by way of deposit or loan or in any other form, by a company, but does not include such categories of amount as may be prescribed under Rule 2(c) of the Companies (Acceptance of Deposit) Rules, 2014. #pdf
CA. Peeyush Sharma

on 05 June 2021

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