Introduction: The contemporary corporate system being a separate legal entity in the eyes of the law is bestowed with an additional cloak of moral duty and transparency towards society, environment and the community within which it exists. The companies are now expected to be consciously aware of the outcomes of the decisions taken by itself. Under no circumstance can the company be allowed to ac......

Background: A company is a separate legal entity and does not bear a physical existence of its own and hence is capable of acting through natural persons only. Directors are set of professional people, hired by the company to streamline its affairs. Directors are viewed upon to bear fiduciary duties towards the functioning of the Company moreover they are popularly known as the primary overseer o......

Introduction: “Dematerialization” refers to the process of converting physical share certificates into electronic form. During eighties the exposure of a common Indian man to Capital Market was quite negligible. Transactions at stock exchanges were conducted by traders who shouted buy and sell prices. The deals were recorded on paper receipts. After the markets closed, the paperwork w......

Genesis: The Company bestowed with the characteristic of being a separate legal entity is capable of entering into contract and enter into an agreement to buy, sell or lease any property or services. It can perform activities on same parlance as that of a natural person for instance: entering into a contract, buying a particular property, selling of an investment, procuring services from third p......

Introduction: Considering its complexity, it is important that every corporate which strives to take the path of attaining ‘listed’ status should be aware of requirements, regulatory or otherwise. Being ‘once a life time’ event, miscalculation of any nature can create a hurdle for Company’s future growth. It is imperative that planning and proper preparation requires......

What is eXtensible Business Reporting Language (XBRL)? Keeping in mind the advent of technology in our routine life as well as the professional life, the emphasis on digitalization cannot be denied. It is simply based on the fact that digital documentations provide more confidence when it comes to preserving as well as retrieval of a particular set of documents. The arena of financial reporting......

Background: The Digital India programme has now become a movement which is empowering common Indians with the power of technology. The extensive spread of mobile phones, Internet etc. has also enabled many social media platforms to expand their footprints in India. Common people are also using these platforms in a very significant way. Some portals, which publish analysis about social media platf......

Introduction: "The emphasis placed by more and more companies on Corporate Social Responsibility, symbolises the recognition that prosperity is best achieved in an inclusive society." ~ Tony Blair Corporate Social Responsibility (CSR) also known as Corporate Citizenship interchangeably is a self-regulating business model to hold a company accountable towards- stakeholders, society and public at ......

Genesis: The Listing regulations collectively place a plethora of obligations on the Listed Companies. It is not an unknown instance that a particular company might erroneously skip a couple of compliances despite being vigilant. This in turn subjected the Company to unnecessary regulatory actions and a long-drawn judicial process. The technical non-compliance hampered the Company’s overall......

INTRODUCTION: A vibrant capital market, both equity and bond, has to play an increasingly pivotal role to facilitate fund mobilization for sustaining India’s projected economic growth momentum. Debt markets are markets for the issuance, trading, and settlement of fixed-income securities' various types and features. Fixed income securities can be issued by any legal entity like central and s......

Introduction: Drafting and making a particular legislation has a different scope and its enforcement has all together a different scope. The effectiveness of a legislation is determined by combining both the above factors. A legislation that doesn’t prescribe any regulatory action or any penal provisions for that matter is considered to be a toothless tiger and would hardly achieve its end ......

Appropriate time may be given to the respondent to file a reply.   Introduction: SEBI formulated the Prohibition of Insider Trading Regulations, 1992, to handle market abuse relating to “insider trading”. These regulations were amended in the year 2002 to straighten certain discrepancies observed therein and strengthen it further. Subsequently, an immense need was felt to addres......

INTRODUCTION The Real Estate Investment Trust (REIT) is an investment vehicle that invests in rent-yielding completed real estate properties which has the potential to transform the Indian real estate sector. REIT helps attracting long-term financing from domestic as well as foreign sources. This could improve fund availability to real estate developers and reduce some burden on completed asset......

Introduction A start-up is a young company founded by one or more entrepreneurs to develop a unique product or service and bring it to market. By its nature, the typical start-up tends to be a shoestring operation, with initial funding from the founders or their friends and families. The notification issued by the department for promotion of industry and internal trade on February 19, 2019 provi......

Introduction: Disclosure is the process of making facts or information known to the public. Proper disclosure by corporations is the act of making its customers, investors, and any person involved in doing business with the company aware of pertinent information. In the financial world, disclosure refers to the timely release of all information about a company that may influence an investor's dec......

An Overview: Corporate social responsibility (CSR) as the name indicates ‘Responsibility of Corporates towards Society’. This concept came into force with The Companies Act, 2013. This is governed by the section 135 of The Companies Act, 2013 and Companies (CSR Policy) Rule, 2014. The main purpose for introduction of this concept was to give back to society, what a corporate received ......

Introduction The Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as IBC) is an initiative of the Indian Government to explore an unchartered territory with features such as being proactive, incentive compliant, market led and time bound legislation. Since the inception the code has borne an empiric nature and has been a road under construction with over five legislative intervention......

||Yatra naryastu pujyante ramante tatra devta, Yatrai taastu na pujyante sarvaastatra falah kriyaah|| (Where women are honoured, divinity blossoms there; and where they are dishonoured, all actions remain unfruitful) INTRODUCTION AND CONCEPT OF WOMEN EMPOWERMENT                       &n......

“Innovators growth platform” (IGP) means the trading platform for listing and trading of specified securities of issuers that comply with the eligibility criteria specified in regulation 283 of ICDR of 2018. Securities and Exchange Board of India (“SEBI”) had, in its circular dated December 12, 2018 reviewed the erstwhile framework for Institutional Trading Platform (&ldquo......

BACKGROUND:   In this write up, we have tried capturing the very essence of the concept of "Dormant Company" and how a Company can practically implement the same in the current pandemic which would be befitting to the Company from the perspective of the compliance cost and at the same time retain and preserve the company for the very reason it had been formed. The COVID-19 pandemic has adve......

One should also perform the work to set an example for the good of the world. Whatever actions great persons perform, common people follow. Whatever standards they set, all the world pursues.   Every individual plays a leadership role. One of the most significant hitches today is that leaders do not practice this value. Leaders think they are above Board and in several cases, these ideas ......

Introduction:   In any emerging economy like India, small and medium sectors play a significant role in boosting the growth and progress of a nation. These sectors are capable of generating wealth, enhancing jobs and creation of employment opportunities for skilled, unskilled, professionals, fresher etc. who are deprived due to fewer chances. SMEs have an active role in constructing a healt......

                                               From Voluntary To MandatoryINTRODUCTION:  Corporate Social Responsibility, or commonly referred to as CSR, is a way f......

INTRODUCTION: Access to online learning opportunities through remote classes, webinars and online academies can accord equal learning opportunities to students in metro cities as well as rural areas where skilled educators in one’s desired field of study might not be available.   With a boom in cheaper data and lot of electronic devices, this mode of learning proves especiall......

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Background Before the introduction of electoral bonds all the donations to the political party were made through cash. Electoral bonds were introduced to ensure that all the donations made to a party would be accounted for in the balance sheets without exposing the donor details to the public. Electoral bonds was introduced a new funding channel to finance political parties in India in 2017 with ......