Advance received in Ordinary Course vs. Deposits

Deposit” includes any receipt of money by way of deposit or loan or…

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Filing of Annual return by Auditors

Background: As per Section 132 of the Companies Act, 2013 read with National…

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MMJC Insights dated 12 Oct, 2022

This issue of MMJC insights covers the following: For details please follow the…

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Changes introduced by the CSR Amendment Rules 2022

Corporate Social Responsibility (“CSR”) is mandatory in India for companies exceeding certain thresholds…

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Reducing Compliance Burden – Widening of Small Companies Definition

1. Introduction: The Companies Act, 2013 has categorized certain companies into smaller companies…

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