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CONCEPT OF SCRUTINIZER

  Thecompaniesact2013.com     2017-05-06 01:09:18

Who is Scrutinizer? Scrutinizer means an examiner, inspector or an investigator who observe carefully the whole process of Voting on behalf of Company in an Independent manner. A scrutinizer is an individual who monitors the entire process of E-Voting. The term Scrutinizer will be governed by following provisions of The Companies Act, 2013:- Section 108:- .....

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BOARD REPORT

  Thecompaniesact2013.com     2017-05-05 05:39:04

Board Report is Mandatory for every company whether it is public or private to forward to its members, along with its annual financial statement. It is a material document containing complete review of the performance of the company during the year and other information as mentioned in Section 134 (3) to (6); corresponding to Section 217 of the previous Act.  The Board of Directors of the .....

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SECRETERIAL AUDIT

  Thecompaniesact2013.com     2017-05-05 04:27:50

SECRETARIAL AUDIT is introduced by recently enacted Companies Act, 2013. It Means Verification of Records to Check Compliance with the Provisions of Various laws by an Independent Professional to Ensure that Company has made relevant disclosures. This Concept of Secretarial Audit was introduced to keep a check on the scams or fraud to ensure all compliances has been made with the provisions of .....

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SOCIO-LEGAL IMPACT OF PAPERLESS SIGNING IN TODAY'S WORLD: AN INDIAN PERSPECTIVE

  Mrs. Jaya Sharma-Singhania & Mr. ChintanMehuriya     2017-03-10 11:50:41

INTRODUCTION The word "SIGN" is defined under Section 3(56) of the General Clauses Act 1897 as follows. "Sign" with its grammatical variations and cognate expressions, shall, with reference to a person who is unable to write his name, include "mark", with its grammatical variation and cognate expressions. Thus the General Clauses Act 1897 did not actually define th.....

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Annual Return

  CS Sandeep Kumar Jain     0000-00-00 00:00:00

Introduction : - Annual return is a yearly statement, required to be filed by every company irrespective of their nature or status, which highlights the information about company’s various aspects pertaining to its composition, activities, and financial position. Annual Return is not a tax return; it is simply a corporate law requirement and every company is legally obligated to file this re.....

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LOANS TO DIRECTORS

  CS C. M. Bindal     0000-00-00 00:00:00

APPLICABILITY OF SECTION 185 “LOANS TO DIRECTORS”   BASIC PROVISIONS Section 185 says “No company (both public & private) shall directly/indirectly Advance any loan (including loan represented by a book debt) to any of its directors or to any other person (Individual) in whom the director is interested* ; or Give any guarantee; or provide any security in connection wit.....

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COMPARATIVE ANALYSIS OF E-VOTING RULES

  CS Sandeep Kumar Jain     0000-00-00 00:00:00

    Heading Provisions amended on 18.03.2015 Provisions before 18.03.2015 Remarks Applicability The provisions of this rule shall apply in respect of the general meetings for which notices are issued on or after 19th March 2015. Initially the provisions were applicable from 1st day of April 2014 mandat.....

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Related Party Transaction

  CS Ashish Gupta     0000-00-00 00:00:00

RELATED PARTY TRANSACTIONS UNDER THE COMPANIES ACT 2013 Companies Act, 2013 has emphasized more on disclosures rather than on approvals, one such area is “related party transactions”. The Companies Act, 1956 laid need of the approval of Central Government for related party transaction by companies having capital as prescribed (Rs 1 crore) Section 297 of the companies act, 1956, whereas.....

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Changes and Comparitive analysis of Listing Agreement pursuant to The New Companies Act.

  CS Sandeep Kumar Jain     0000-00-00 00:00:00

In order to comply with various new compliances introduced by the companies act, 2013 SEBI has introduced certain amendments in listing agreements vide its circular dated April 17, 2014 which shall be effective from 1st October 2014. Thus, to provide a clear picture on changes so introduced, here is a comparative analysis between the existing and new listing agreements along with related provision.....

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Compulsory Appointment of Internal Auditors.

  CS Sandeep Kumar Jain     0000-00-00 00:00:00

COMPULSORY APPOINTMENT OF INTERNAL AUDITORS Section 138 Read with Rule 13 of The Companies (Accounts) Rules, 2014 The following class of companies shall be required to appoint an internal auditor or a firm of internal auditors on or before 30.09.2014:- every listed company every unlisted public company having: paid up share capital of fifty crore rupees or more during the preceding financial yea.....

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