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Introduction: The Companies Act, 2013(the Act or New Act) brought in many changes which directly impact preparation of financial statements and require understanding of the new definitions and provisions relating to related party disclosures, deposit
Introduction: The Companies Act, 2013(the Act or New Act) aims at enhancing Corporate Governance by clearly defining the duties of directors and fixing additional responsibilities and defining the attributes and role of independent directors to
Introduction: Although the constitution of India has granted men and women equal rights, we still find that employment of women is not preferred. Thus opportunities for women are limited for e.g., women are not preferred in Army /Air force in cert
Introduction: In my previous article (Part-I), a detailed analysis was made of the provisions of Section 118 of the Companies Act,2013(The Act,2013 or Act )and rules applicable to maintenance of minutes in electronic form. The topic of minutes wil
Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 in a phased manner and will come into full force when the Central Government notifies the operation of all sections and finalizes the Rules which are now on displ
Introduction: In my previous article, a detailed coverage was given to provisions relating to Independent directors. It is more appropriate and useful to give coverage to the left out parts relating to appointment of Directors and significant cha
The Companies Act, 2013- Provisions relating to Notice of General Meetings Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 in a phased manner and will come into full force when the Central Government notifi
Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 and will come into full operation when the Central Government notifies the operation of all sections and finalizes the Rules which are now on display for comments. Ve
Introduction: Having received the assent of the President of India, The Companies Act, 2013 has come into existence on 29.08.2013 which will replace the old Companies Act, 1956. As per Section 1 of the new Act, different sections of
Introduction: The much awaited Companies bill has been passed by both the houses of parliament. Now it requires the assent of President to become an Act and to
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