Articles by CS SANDEEP CHAUHAN

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Recent amendment on Business Responsibility Reporting (BRR)

  CS SANDEEP CHAUHAN    16 December 2021 at 16:18

SEBI expands the ambit of Business Responsibility Reporting (BRR) by notification No. SEBI/LAD-NRO/GN/2019/45 dated 26.12.2019 (Securities and Exchange Board of India - Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2019. Before discussing the amendments, first we understand the concept and relevant provisions.



Unpublished Price Sensitive Information (UPSI) - Why and How we Need to Keep it Safe

  CS SANDEEP CHAUHAN    15 September 2021 at 10:29

Reg. 2(1)(n) the SEBI (Prohibition of Insider Trading) Regulations, 2015 ("PIT Regulations") defines UPSI which is an inclusive definition and includes certain information as financial results, dividends, change in capital structure, mergers, de-mergers, acquisitions, delistings, disposals and expansion of business and such other transactions, changes in KMP.



Shifting of Registered Office from one City to Another City within same ROC/State

  CS SANDEEP CHAUHAN    03 July 2021 at 14:18

A company may change its registered office from one city to another city within the ROC/State by passing a special resolution. The SR is mandatorily required to be passed through a postal ballot if the company has more than 200 members.



Impact of Union Budget 2021-22 on OPC

  CS SANDEEP CHAUHAN    08 February 2021 at 18:04

We call OPCs as 'One Man Show' because as the name suggests, it has only one person as a member. In this article, the author has analyzed the impact of Union Budget on One Person Company (OPC).