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Assistance for Identification of Beneficial Interests – Who is Responsible?

Introduction. After International Financial Reporting Standards have laid importance on reporting of beneficial…

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Understanding Shareholder Control: De Jure and De Facto Elements in under the Companies Act 2013

Introduction. As far as the corporate structure of business is concerned, the most…

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Shareholding v/s Beneficial Ownership

‘Shareholders are de jure owners, and directors are de facto owners in a…

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Reporting of Outstanding Dues to Medium Enterprises through form MSME-1?

introduction. With a view to enhance the cashflow management and financial growth of…

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Scrutiny of Compliance with Accounting Standards by Registrar of Companies.

Introduction Section 133 of the Companies Act 2013 (‘the Act’) authorises Ministry of…

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Timeline For Review  of  ESG  Rating  Pursuant  to Occurrence  of ‘Material Developments’

Background ESG Rating Providers [ERP’] are rating agencies registered with SEBI. ERPs provide…

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