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Articles Category : Corporate Law
Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013 (Revised 2016)
Posted Date : 23-Nov-2016 , 06:17:59 pm | Posted By Rohit Kapoor

INTRODUCTION   Section 143(12) states, “Notwithstanding anything contained in this section, if an auditor of a company, in the course of the performance of his duties as auditor, has reason to believe that an offence of fraud involving such amount or amounts as may be prescribed, is bei...

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Category : Corporate Law | Comments : 0 | Hits : 250

COMPREHENSIVE UNDERSTANDING ON ISSUE OF BONUS SHARES
Posted Date : 23-Sep-2016 , 10:46:32 am | Posted By Akshay Goyal

COMPREHENSIVE UNDERSTANDING ON ISSUE OF BONUS SHARES CS Akshay Goyal Content:- Introduction Advantages Company’s view Investor’s view Checklist Procedure Stamp Duty on issue of Bonus Shares Tax treatment in the hands of the shareholders Impact...

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Category : Corporate Law | Comments : 0 | Hits : 191

How Nidhi Company arrange finance
Posted Date : 02-Jul-2016 , 01:26:32 pm | Posted By Sakshi Sareen

How Nidhi Company arrange finance   For entering into the professional world every person wants to register their business just to have a legal existence. Registering your company would give a legal existence to your business or you can say a life of its own. One of the essential requirement ...

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Category : Corporate Law | Comments : 0 | Hits : 864

Initial Compliances for Companies - A Look
Posted Date : 02-Jul-2016 , 12:31:17 am | Posted By Paras Mehra

There is no term with the name initial compliances actually; we have created the term just for you to understand this better. It is actually 1st part of the total compliances and which have to be done within 30 days of the incorporation. Some other stuff we will also mention just to be organized wit...

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Category : Corporate Law | Comments : 0 | Hits : 976

the bankruptcy code 2016
Posted Date : 27-May-2016 , 01:52:39 pm | Posted By Kapil Goyal

  The Insolvency and Bankruptcy Code,2015 was introduced by the Minister of Finance, Mr. Arun Jaitley in Lok Sabha on  December 21,2015, and subsequently referred to a joint Committee of Parliament, The Committee submitted its recommendations and a modified code based on its  sugge...

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Category : Corporate Law | Comments : 0 | Hits : 262

Highlights of Companies Amendment Act 2015
Posted Date : 24-Apr-2016 , 10:46:25 pm | Posted By Ankur Kumar Gupta

The Indian Government is actively working to improve ease of doing business in India. Key initiative in this aspect is the Amendment to Companies Act, 2015 to make it more business or investor friendly. The Companies Amendment Bill, 2015 was passed in Lok Sabha on 17/12/2014 and it was passed in the...

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Category : Corporate Law | Comments : 0 | Hits : 531

SECTION 175 OF COMPANIES ACT 2013 - PASSING OF RESOLUTION BY CIRCULATION
Posted Date : 10-Dec-2015 , 02:47:56 pm | Posted By Manshi Baid

SECTION 175 OF THE COMPANIES ACT 2013 PASSING OF RESOLUTION BY CIRCULATION   In case of companies all the decisions are taken by passing a resolution which may be an ordinary resolution or a special resolution.              &nb...

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Category : Corporate Law | Comments : 0 | Hits : 603

section 174 of the companies act 2013 - QUORUM FOR BOARD MEETING
Posted Date : 08-Dec-2015 , 04:12:31 pm | Posted By Manshi Baid

SECTION 174 OF THE COMPANIES ACT 2013 - QUORUM FOR BOARD MEETING   Quorum here means the minimum number of directors to be present at the board meeting in order to hold the board meeting. The provisions related to the minimum no. of directors i.e. quorum is provided u/s 174 of the compani...

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Category : Corporate Law | Comments : 0 | Hits : 352

section 23 of Companies Act 2013 - PUBLIC OFFER AND PRIVATE PLACEMENT
Posted Date : 07-Dec-2015 , 06:01:10 pm | Posted By Manshi Baid

SECTION 23 OF THE COMPANIES ACT 2013 - PUBLIC OFFER AND PRIVATE PLACEMENT The provisions related to the prospectus and issue of securities is contained in Chapter III of the Companies Act, 2013. This chapter contains two parts. Part I is in respect of Public Offer, Part-II is in respect of Pr...

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Category : Corporate Law | Comments : 0 | Hits : 383

section 12 of the COMPANIES ACT 2013 - REGISTERED OFFICE OF THE COMPANY
Posted Date : 02-Dec-2015 , 01:49:25 pm | Posted By Manshi Baid

SECTION 12 OF THE COMPANIES ACT , 2013 - REGISTERED OFFICE OF THE COMPANY   Applicability : This Section appilies to every company i.e private as well as public company. This section provides that every company should have a registered office within 15 days of its incorporation and all ...

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Category : Corporate Law | Comments : 0 | Hits : 278

The Trending Stuff About Trademark Registration Procedure.
Posted Date : 25-Nov-2015 , 10:48:16 am | Posted By Dobiz

A trademark is a visual symbol which may be a word to indicate the source of the goods, a signature, name, device, label, numerals, or combination of colors used, or services, or other articles of commerce to distinguish it from other similar goods or service originating from another. The process f...

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Category : Corporate Law | Comments : 0 | Hits : 444

SECTION 3 OF COMPANIES ACT 2013
Posted Date : 30-Oct-2015 , 02:15:22 pm | Posted By Manshi Baid

SECTION 3 OF COMPANIES ACT 2013 READ WITH THE COMPANIES (INCORPORATION) RULES , 2014   FORMATION OF COMPANY   TYPES OF COMPANIES ------- Public Company --- At least  7 persons Private Company --- At least 2 persons One Person Company – Only one person with a person as...

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Category : Corporate Law | Comments : 0 | Hits : 315

SECTION 189 OF THE COMPANIES ACT 2013
Posted Date : 28-Oct-2015 , 11:29:27 am | Posted By Manshi Baid

SECTION 189 OF COMPANIES ACT 2013 READ WITH SECTION 184 , SECTION 188 OF THE COMPANIES ACT 2013 AND RULE 16 OF THE COMPANIES (MEETING OF BOARD AND ITS POWER ) RULES 2014   REGISTER OF CONTRACTS OR ARRANGEMENTS IN WHICH DIRECTORS ARE INTERESTED     APPLICABILITY : This section appli...

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Category : Corporate Law | Comments : 0 | Hits : 485

Limits Based Provisions with Consequences On Non-Compliance under the Companies Act, 2013
Posted Date : 27-Aug-2015 , 11:14:27 pm | Posted By GOVIND NARAYAN SHARMA

                                  LIMITS BASED PROVISIONS WITH CONSEQUENCES ON NON-COMPLIANCE UNDER COMPANIES ACT, 2013 ...

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Category : Corporate Law | Comments : 0 | Hits : 737

ONE PERSON COMPANY AND HOW IT IS REGISTERED?
Posted Date : 15-Aug-2015 , 12:55:38 pm | Posted By Sayam Rastogi

                                               One Person Company One Person Company is a new type of business entity in India introduced through the Companies Act, 2013. One Pe...

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Category : Corporate Law | Comments : 0 | Hits : 966

Depreciation under Schedule II of Companies Act 2013
Posted Date : 04-Aug-2015 , 11:04:16 am | Posted By Prabhash Choudhary

I analyzed schedule II of Companies Act 2013 along with guidance note issued by ICAI for depreciation and in my opinion understated points are need to be considered for the purpose of calculation of depreciation for the financial year 2014-15: 1.    If useful life of an asset has b...

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Category : Corporate Law | Comments : 0 | Hits : 902

AUDITOR RESPONSIBILITY UNDER COMPANIES ACT 2013
Posted Date : 27-Jun-2015 , 11:00:44 pm | Posted By Srishti

The New Companies Act, 2013 has been enacted with Presidential assent on 29 August,2012. 282 sections out of 470 sections have been notified till date and it is expected that once the rules are in place remaining provisions shall also be enforced by the year end. The draft rules have also been place...

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Category : Corporate Law | Comments : 0 | Hits : 1141

XBRL BECOMING ALL PERVASIVE!
Posted Date : 19-Jun-2015 , 12:13:39 pm | Posted By Soniya

XBRL is an electronic format for communication of business and financial data which is revolutionizing business reporting around the world. The standardization in-built in the XBRL documents provides significant benefits in the preparation, analysis and communication of business information. XBRL pr...

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Category : Corporate Law | Comments : 0 | Hits : 272

All Information about INC 29 - Integrated Incorporation Form
Posted Date : 12-Jun-2015 , 02:03:43 pm | Posted By CA Jainam Shah

Introduction to Form: On the occasion of World Labor Day, Ministry of Corporate Affairs (MCA) introduced a major reform for entrepreneurs in India. Effective May 1st, incorporation of a new business will require only one form to be filled, against 5 earlier. This new form is known as INC-29, and i...

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Category : Corporate Law | Comments : 0 | Hits : 557

Section 188 of Companies Act 2013 - Related Party Transactions
Posted Date : 10-Jun-2015 , 05:35:23 pm | Posted By Manshi Baid

SECTION 188 OF COMPANIES ACT 2013 - RELATED PARTY TRANSACTIONS   The definition of Related Party is given in Clause (76) of section 2 of Companies Act 2013 . This section provides that a related party for a company are :-   A director or his relative A key managerial personnel or...

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Category : Corporate Law | Comments : 0 | Hits : 1184

MCA NEWS LETTER SUMMARY
Posted Date : 01-May-2015 , 12:16:07 pm | Posted By Soniya

Auditor Obligations on Internal Financial Controls: A new Rule 10A has been inserted in the Companies (Audit and Auditors) Rules, 2014 in the context of Section 143(3)(i), to make it obligatory for the auditor to make a statement about existence of adequate internal financial controls system and it...

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Category : Corporate Law | Comments : 0 | Hits : 440

Sction 3 of Companies Act 2013
Posted Date : 18-Apr-2015 , 05:51:02 pm | Posted By Manshi Baid

SECTION 3 OF COMPANIES ACT 2013 READ WITH THE COMPANIES (INCORPORATION) RULES , 2014 FORMATION OF COMPANY   TYPES OF COMPANIES ------- Public Company --- At least  7 persons Private Company --- At least 2 persons One Person Company – Only one person with a person as Nomin...

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Category : Corporate Law | Comments : 0 | Hits : 578

Management and administration under Co. Act, 2013
Posted Date : 23-Feb-2015 , 05:30:29 pm | Posted By Vivek Parakh

Provisions related to Management and Administration – Part 4 Minutes of proceedings of general meeting, meeting of board of directors and other meeting and resolution passed by postal ballot A separate minute book shall be maintained for each type of meeting namely: General meeting of m...

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Category : Corporate Law | Comments : 0 | Hits : 136

Management and Administration under Co. Act 2013 - Part-3
Posted Date : 21-Feb-2015 , 04:28:54 pm | Posted By Vivek Parakh

Provisions related to Management and Administration – Part 3 Voting through electronic means Listed Co. or Company having 1000 or more shareholders shall provide the facility to vote at general meetings by electronic means. Procedure to be followed: Notices of meetings shall be ...

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Category : Corporate Law | Comments : 0 | Hits : 257

Management and Administration under Co. Act 2013 - Part-2
Posted Date : 13-Feb-2015 , 08:05:03 pm | Posted By Vivek Parakh

Provisions related to Management and Administration – Part 2   Provisions: (Section 100 to 107, read with Companies (Management and Administration) Rules, 2014 Calling of Extra Ordinary General Meeting (EGM) EGM may be called in 2 ways: a) By Board and b) On Requisition. Board ma...

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Category : Corporate Law | Comments : 0 | Hits : 338

Change Object Clause
Posted Date : 09-Feb-2015 , 12:36:13 pm | Posted By Dhroov Rajput

Change in Object Clause Memorandum of Association  contain details of object of company and other details of company.  MOA & AOA  are made when a company incorporate, this MOA & AOA Contain  details of company such as object’s, directors or company  registered...

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Category : Corporate Law | Comments : 0 | Hits : 311

ROC FORM AOC - 5 - NOTICE OF ADDRESS AT WHICH BOOKS OF ACCOUNT ARE KEPT
Posted Date : 20-Jan-2015 , 03:42:56 pm | Posted By Soniya

MCA introduces e-Form AOC – 5 for intimating place of maintenance of books of accounts w.e.f. January 17,2015. According to Section 128 of the Companies Act, 2013 every company shall prepare and keep at its registered office books of account and other relevant books and papers and financial s...

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Category : Corporate Law | Comments : 1 | Hits : 589

Amended Cost Records and Audit Rules
Posted Date : 09-Jan-2015 , 01:51:52 pm | Posted By Vivek Parakh

Ammendment in Companies (Cost Records and Audit) Rules, 2014 Salient Features The Companies are required to maintain Cost Records if turnover exceeds Rs. 35 crores or more during immediately preceding Financial Year in respect of the products and services specified.   The New Cost Au...

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Category : Corporate Law | Comments : 0 | Hits : 387

Section 138 of The Companies Act, 2013 (Internal Audit)
Posted Date : 08-Jan-2015 , 11:07:01 am | Posted By Anjana

Section 138: Internal Audit (Relevant Rule 13 of The Companies (Accounts) Rules, 2014) Applicable to:  Listed Co.  Unlisted public Co. having:  i.Paid Up Sh. Capital >= 50 Cr. in preceding FY  ii.Turnover >= 200 Cr. in preceding FY  iii.O/S Loans from banks or P...

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Category : Corporate Law | Comments : 0 | Hits : 725

Section 143 Powers & Duties of Auditor under Companies Act, 2013
Posted Date : 07-Jan-2015 , 03:57:50 pm | Posted By Anjana

Section 143 Powers and Duties of auditors and auditing standards (Relevant Rule 11, 12, 13 of The Companies (Audit and Auditors) Rules, 2014) Auditor have right to access – books of accounts and vouchers of the co. and all its subsidiaries, if any, in relation to Consolidation of F.st. - ...

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Category : Corporate Law | Comments : 0 | Hits : 518

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