Kausha Mehta

Semi - Qualified Company Secretary Corporate Law Consultant

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  • Kausha Mehta
  • 21-08-1987
  • Rajkot
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simple person with eager to understand every minute details regarding Company Law
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  • Ll.B. (Spe.) 04-01-2009 - 04-01-2011
    AMP Law College

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Kausha Mehta: Read My 12 Published Articles


The Parliament has received the assent of the President on the 5th August, 2019 on the Insolvency & Bankruptcy Code (Amendment) Act, 2019. The following are the amended Sections of the Insolvency & Bankruptcy Code (Amendment) Act, 2019. Section 5 In Section 5(26) of the Insolvency & Bankruptcy Code, 2016 (hereinafter referred to as the Principal Act), the following explanation s......

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The Companies (Amendment) Act, 2019 has been notified in the Official Gazette on 31st July, 2019 after receiving assent from the President of India. In this article we will discuss all the new amendments of the Act. Amendment of section 2 In section 2 of the Companies Act, 2013 (18 of 2013). (hereinafter referred to as the principal Act), in clause (41),-- (a) for the first proviso, the fo......

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FCRA refers to Foreign Contribution Regulation Act. All Charitable Organizations receiving foreign contribution come under the purview of this Act. NGOs find themselves in a constant need for donations, including foreign ones. Eligibility of FCRA Registration Following are the conditions that make you eligible to apply for FCRA Registration: 1. The NGO should actually exist.2. There should have......

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What is LLP? Limited Liability Partnership (LLP) is more preferable in India for medium-sized businesses because it has similar benefits that of Private Limited Company at a very reasonable cost. LLP is governed by the Limited Liability Partnership Act, 2008. Few years back there were only 2 forms of organizations : Limited Liability Organizations and Unlimited Liability Partnerships. Both these ......

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Dear Professional Colleagues, A share is a small part of the capital and a person, who owns shares, is known as a shareholder. We may also define shares as one of the units in the company to which the total capital of the company is divided. Justice Farewell defines share as “A share is the interest of the shareholder in the company. It is measured by the sum of money for the purpose of lia......

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Dear Professional Colleagues,Section 2(34) of the Companies Act, 2013 states that a director is the one who is appointed as a board member of a company. Director is someone who gives direction, who has the responsibility to manage the affairs and who plays the pivotal role in every kind of organisation. Director of a company is a person elected by the shareholders for managing the affairs of the c......

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Dear Professional Colleagues,As per section 204 of The Companies Act, 2013, every listed company and a company belonging to other class of companies as may be prescribed are required to carry on the secretarial audit. The requirement of the secretarial audit is mostly for big entities to provide requisite comfort to the management, regulators and the stakeholders. It helps to build good governance......

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Dear Professional Colleagues, Whenever a Company conducts its Board Meeting or Annual General Meeting or any other type of Meeting, Minutes are required to be maintained. Minutes are nothing else but the official recording of business and discussions conducted in the Meeting. Minutes are a kind of proof that a Company has fulfilled the need for organising Meetings and Resolution is passed during ......

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Dear Professional Colleagues, As per Section 134 of Companies Act, 2013, it is mandatory to prepare a Board Report for every type of company. It is nothing else than the brief note on the company’s financial statement, annual returns and activities carried out during the whole financial year. The format and content of the board report are different for all company. The board report is to be......

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Dear Professional Colleagues,There are cases of a great number of mergers between various kind of companies under Companies Act (whether 1956 or 2013), but revolutionary is the case when an LLP get merged with Private Limited Company. Yes, NCLT Chennai Bench has given declared this decision where it has allowed a merger of LLP with Private Limited Company. This will spread a new wave in Corporate......

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What does section 164(2)(a) say: As per Section 164(2)(a)- No person who is or has been a director of a company which –(a) Has not filed financial statements or annual returns for any continuous period of three financial years Will be treated as disqualified directors.   In this situation, there are certain prescribed requirements which are to be submitted to RoC for adding a new Di......

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Dear Professional Colleagues,Corporate Identification Number is a unique 21 digit number granted by RoC at the time of incorporation of a company. This number is allotted to each and every company irrespective of whether it is Private, Public or One Person Company. CIN is a unique identification code given to each company and it shows the identity of the Company. A company is known by its CIN num......

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