CS Anjali Gorsia

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Dear CC Readers,This write up is prepared in regards to the newly introduced/ substituted provisions under the Companies Act, 2013 (herein referred thereafter ‘the Act’) i.e. Section-90 (Register of significant Beneficial Owners in a Company) herein enforced[1] and the Companies (Beneficial Interest and Significant Beneficial Interest) Rules, 2018 (‘Final Rules’) issued by ......

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Integrated Reporting Structure: Foreign Investment Received Issued By RBI: Single Master FormBACKGROUND: This article is in regards to the newly introduced reporting structure (“Single Master Form herein referred thereafter SMF “) by Reserve Bank of India (herein referred thereafter RBI) for the reporting of all Foreign Investments so received by “Indian Entities”. ......

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Dear Professional Colleagues, Pleased to share the article on the summary of updated/ amended Rules under the Companies Act, 2013, in the year 2018 from the Month of January to July 2018 at glance with respective notification dates and effective dates: CHAPTERS SECTION TITLE SECTIONS APPLICABLE RULES NOTIFIED IN YEAR 2018 NOTIFIED DATE EFFECTIVE DATE ......

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The Companies (Amendment) Bill, 2017, introduced in Lok Sabha on 16 March, 2016 as The Companies (Amendment) Bill, 2016 was referred to the Standing Committee on Finance on 12 April, 2016. The Standing Committee on Finance examined the Bill and submitted its report on December 7, 2016. 2 In April 2017, the government circulated certain amendments to the Bill. The Government after considering the s......

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    LIST OF FAQS WITH ANSWERS 1.      What is Condonation of Delay Scheme 2018 [CODS 2018][1]?   Condonation of Delay Scheme 2018 is a Scheme introduced by Central Government as a golden opportunity for the non-compliant defaulting companies to rectify the default, in an exercise of its powers conferred under sections 403, 459 and 46......

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In this piece of writing, we will discuss the concept and procedure for transfer of shares by the Company to “Investor Education and Provident Fund”, a fund established by Central Government under section 125 of the Companies act, 2013 for specific purpose and recent amendments by Central Government in Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Re......

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Background:Regulation 38 of SEBI (LODR): Minimum Public Shareholding (MPS) Regulation 38 under Chapter IV (Obligation of Listed Entity which has listed its specified securities) of securities and Exchange board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, is as under All listed companies have to comply with Minimum Public Shareholding norms, as laid down in Rule 19(......

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Dear Professional Colleagues,  Stock Exchange Board of India (hereinafter referred as “SEBI”) has setup up committee under the chairmanship of Shri Uday Kotak, Executive Vice Chairman and Managing Director of Kotak Mahindra Bank on 2nd June, 2017, to advice on issues relating to corporate governance. The committee was further required to submit the report within the period of four......

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In this piece of writing, author throws light on new concept introduced under Companies Act, 2013 (‘the Act’) regarding of “Establishment of Serious Fraud Investigation Office” (SFIO) by Central Government and investigation of affairs of company by established SFIO & their powers to arrest the accused. Its laid down procedure and mechanism for conducting such investigat......

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This article is written in relation to recent MCA notices for the disqualification of directors under section 164 (2) of the Companies Act. Efforts have been made to make reader understand the section 164 along with section 167 of the Act. Notice appears on MCA website: As per the notice appears on MCA website: “Any person disqualified under section 164(2) of the Companies Act......

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