Corporate Law Articles
Role of a Chartered Accountant as a preparer of XBRL
We as accountants need to understand how to interpret the taxonomy, which does not necessarily include understanding XML language and its semantics. As accountants we should be able to appropriately link each element of the financial statements to th
FAQs on Section 185 along with planning
Q1: What are the prohibitions on sec 185? Ans: No company can directly or indirectly advance loan to its directors or to other persons in whom directors are interested. No company can give any
Different Monetary Limits under Companies Act, 2013
Different Monetary Limits under Companies Act, 2013 read with Notified Rules Dear All, Please find below certain monetary limits prescribed for different purposes under Companies Act, 2013 at one place. I hope that this compilation would be useful fo
Registers to be maintained under the Companies Act, 2013
A list of various registers to be maintained under the Companies Act, 2013 is given below in brief. Section Chapter/ Rule No.] Name of the Register Prescribe
100 amendments of Co. Act, 2013 - Part 5
Amendment 87: Section 135 [Corporate Social Responsibility] An obligation of spending money on CSR has been introduced now and this provision is applicable to every Company with net worth of >= Rs. 500 crores or a turnover of >= Rs. 1000 crores
Filing of eforms to form a new company
SN e-form Description Details required Attachment(s) to e-form 1 Form DIR-3 Application for allotment of Director Identification Number
FAQs on Section 186 of Companies Act 2013
Q.1. What types of specified transactions are covered under the Section? Ans. Section 186 covers 3 types of specified transactions entered into by a company directly or indirectly:
100 amendments of Co. Act, 2013 - Part 4
Amendment 64: Section 149 (Companies to have Board of Directors) Unlike the upper limit of 12 Directors as per Companies Act1956, now companies can have a maximum of 15 directors and this limit can be further increased after passing a special
Sec 188 of CA13-Analysis and Ambiguities
Note on related party transactions under the Companies Act, 2013 (the Act) and the Companies (Meetings of Board and its Powers) Rules, 2014 (the Rules) Index I Introduction II Applicabil
100 amendments of Co. Act, 2013 - Part 3
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
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