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Auditor Resignation – Legal Provisions and Challenges

Introduction As per the provisions of the Companies Act 2013 (the Act), the…

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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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Non-Compliance – Board’s Report Disclosures

Background Section 134(3) of Companies Act, 2013 (‘the Act’) states that a report…

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Role and Responsibilities of Nominee Director – An Analysis

Introduction. If a company is an artificial person, then the board of directors…

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PAS-6 – Applicability for Private Companies

Demat was made mandatory for all private companies, barring some exceptions, in October…

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Officer in Default – When is he Liable for Penalty?

Introduction. Section 2 clause 60 of Companies Act, 2013 [‘the Act’] defines the…

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