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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Appointment of Branch Auditor – Ensuring Compliance with Provisions of Companies act, 2013

Introduction. Since the inception of the Companies Act 2013 (the Act), the obligations…

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Unraveling Electoral Bonds: Legal Implications of the Supreme Court’s Judgment

Introduction. The constitutional validity of Electoral Bond scheme and the amendments made by…

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