Corporate Law Articles

100 amendments of Co. Act, 2013 - Part 3

CA Neha Bhuwania 07 May 2014 at 12:03

Click Here to read the 1st part of the articleClick Here to read the 2nd part of the article Amendment 32: Section 92 [Annual Return] The Annual Return of the Companies shall now require additional information to be included. Particulars like details

Loans, Guarantee & Investment by Companies in the light of sections 185 & 186 of Co. Act, 2013

manoj sethia 06 May 2014 at 11:34

There has been much confusion about applicability of section 185 and regarding Lending, giving of guarantee, making investment by companies in the light of section 185 and 186 of the Companies Act, 2013 Sub-section (1) of section 185 starts with &ldq

Co. Act, 2013: Fraud & Fraud Reporting

CA. Amit G. Chandani 06 May 2014 at 11:34

Corporate fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports, contributed to substantial economic losses, and er

100 amendments of Co. Act, 2013 - Part 2

CA Neha Bhuwania 03 May 2014 at 11:36

Amendment 11: Section 2 (87) [Definition of Subsidiary Company or Subsidiary read with Rule No. 2(r)] The term Total Share Capital with respect to a definition of an Associate Company and Subsidiary Company or even all the Subsidiaries

Memorandum and Articles of Association under CA,2013

CS M.Kurtrala Nathan 03 May 2014 at 11:36

Introduction:Memorandum of association is the charter of the company and defines the scope of its activities. An article of association of the company is a document which regulates the internal management of the company. Memorandum of association def

Piercing the Corporate Veil in Taxation Matters

Guest 02 May 2014 at 11:13

INTRODUCTION The concept of taxation is not new in modern India. Tax was basically defined as the burden or charge imposed by the legislative power on persons or property, to raise money for public purposes, whereas taxation&rdqu

Companies (Registration Offices and fees) Amendment Rules, 2014

CS M.Kurtrala Nathan 01 May 2014 at 11:25

The MCA has amended the Companies (Registration offices and fees) Amendment Rules,2014 and specifies e-forms which need pre-certification by CA or CS or CMA.These rules shall come into force w.e.f 28 th April 2014Pre-certification of e-forms by CA or

One Person Company - A New Business Ownership Concept

CA Jaynam S. Shah 30 April 2014 at 11:21

BACKGROUND THE COMPANIES ACT, 2013On August 29, 2013 the much-awaited Companies Bill 2013 (the bill) received assent from the President Pranab Mukherjee. With this move, our country has got new company law that has replaced the

Clause 49 Vs Companies Act, 2013

CS M.Kurtrala Nathan 30 April 2014 at 11:21

Introduction: To make the listed companies more transparent and to align the provisions related to listing agreement with the Companies Act 2013 ,Capital Markets Regulator, SEBI has amended Clause 49 of Listing Agr

100 amendments of Co. Act, 2013 - Part 1

CA Neha Bhuwania 28 April 2014 at 12:02

Top 100 Amendments Companies Act2013 has been the key point of discussion in the field of law in the recent times and has successfully become a flora of the immense corporate world. In spite of the ongoing debate about few of its provisions be