Jaya Ahuja

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For the purpose to simplify the process for incorporating Section 8 Companies, prior filing requirement of INC-12 for new section-8 companies is being dispensed with vide the Companies(Incorporation) Sixth Amendment Rules, 2019 dated 7th June 2019. Thereby, Section 8 Companies can be incorporated by either reserving names through RUN and filing SPICe thereafter or by directly filing SPICe......

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Overview: When the shareholder fails to claim his/ her dividend on share for a period of 7 years, then in accordance with the provisions of Companies act 2013, the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 and the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2017 the unclaimed......

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What's MSME?   MSME stands for Micro, Small and Medium Enterprises. In a developing country like India, MSME industries are the backbone of the economy.   In this article, I am going to articulate on various points regarding MSME like its categories, registration types, procedure, documents required & benefits of MSME registration.   The MSME sector contributes to 45%......

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Dear Professionals, As we know that there is a lot of confusion regarding Due Dates of Annual ROC Return Filing and as there is also a recent amendment (dated 7th May 2018) regarding this, I have tried to simplify the said subject. Hope you find it useful, and can ask query in this matter (if any). Due Dates of Annual ROC Return Filing related to FY 2017-18 According to the provisions of S......

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Dear Professional Colleagues,As we are aware of Section 185 of Companies Amendment Act, 2017 has been notified w.e.f. 07.05.2018. Please find below article on "Loan to Subsidiary / Wholly owned subsidiary". Loan to Subsidiary/ Wholly Own Subsidiary [Section 185(3)]              The main focus of this article is on “Whether a Company can give Loan......

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