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Dear Professional Colleagues, The unspent amount out of the minimum required CSR can be carry forward to next year subject to the following conditions and as according to the Frequently Asked Questions (FAQs) with regard to Corporate Social Responsibility under section 135 of the Companies Act,2013. dated 12.01.2016. 1. The Board of Directors decides whether any unspent amount fro......
Dear Professional Colleagues, The Principal Rules of Companies Incorporation Rules, 2014 did not mention about the widest circulation, it was incorporated under Companies Incorporation Rules by Companies (Incorporation) Second Amendment Rules, 2017. and the same is now on March 6, 2019, amended by Central Government and now it is interpreted as:- In case of shifting of regist......
Dear Professional Colleagues, Companies Amendment Act 2017 substitute whole of section 185 of Companies Act, 2013 now the complexity is about non-applicability of this section on private companies. Section 185 is not applicable on private companies (subject to the conditions) is due to the Central Government Notification pursuant to section 462 of Companies Act, 2013 dated June 5, 2015, which st......