Corporate Law Articles
Sec 138 - companies act, 2013- compulsory internal audit
Introduction and Old Vs New Section 138 of the Companies Act deals with Internal Audit of Companies. This section states that certain classes of Companies shall be required to appoint an internal auditor who shall either be a Chartered Accounta
Dormant Companies - Sec- 455
Dormant Companies - Sec- 455 In certain cases, Companies are formed only for the purpose of holding certain assets or IPR or for a future project and such companies do not have routine accounting transactions. Further, it is also likely that certain
Section 73&76 of companies act not mandatory
Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 2(31) of the Companies Act,2013, defines deposit and according to the definition all receipts of money by a company have been
Repayment of deposits u/s 74 of companies act, 2013
Dear professional colleagues, Firstly I wish to thank Mr. Anmol Jha for bringing out this controversial topic to enlighten the professionals. I am herewith posting my understandings and comments, fo
Further issue of share capital u/s 62 CA,2013- Part-II
Section 62 of the Companies Act,2013 deals with the Further Issue of share capital to Employees under Employee Stock Options Scheme and to any persons on preferential basis. In my previous article (Part I), I have discussed about the Issu
Further issue of share capital u/s.62 of co. act, 2013- Part-I
A company (including Private company) having a share capital can increase its subscribed capital by issue of further shares to persons who are holders of equity shares of the company in pr
Repayment of deposits u/s 74 of the companies act
Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 74 of the Companies Act,2013, provides that any deposit accepted before the commencement of the Companies Act,2013, needs to b
Fast track exit mode for defunct companies under section 560
Fast Track Exit mode for Defunct Companies under section 560 of the Companies Act 1956 A number of Companies registered under the Companies Act 1956 are inoperative since incorporation or commenced business but became inoperative or defunct later on
Lagaan - Is it CSR or GSR?
In the guise of Corporate Social Responsibility (“CSR”) the Government is delegating the social work in the hands of corporate; is CSR becoming a Government Shirking Responsibility (“GSR”). It is difficult to believe and compr
Critical issues under provisions of Section 149 of Companies Act, Independent Directors
Applicability: All listed Companies Every other public Company havingPaid up share Capital of Rs.10 crore or more OrTurnover of Rs.100 crore
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