Punishment for Failure to Distribute Dividends
1 Exception/ Modification/ Adaptation In case of Nidhi company - Section 127 shall apply, subject to the modification that where the...
Month: April 2021
Right to Dividend, Rights Shares and Bonus Shares to be Held in Abeyance Pending Registration of Transfer of Shares
Section 126 of the Companies Act 2013: Right to Dividend, Rights Shares and Bonus Shares to be Held in Abeyance...
Investor Education and Protection Fund
Section 125 of the Companies Act 2013: (1) The Central Government shall establish a Fund to be called the Investor...
Unpaid Dividend Account
Section 124 of the Companies Act 2013: (1) Where a dividend has been declared by a company but has not...
Dividend Declaration as per Companies Act 2013
Section 123 of the Companies Act 2013: (1) No dividend shall be declared or paid by a company for any...
MCA defers mandating Companies to use Software with Audit Trail of each Transaction
The Ministry of Corporate Affairs ( MCA ) has deferred mandating Companies to use Software with an Audit Trail of...
Filing GSTR-1 (Q) for Jan-Mar 2021 under QRMP Scheme
Filing GSTR-1 (Q) for Jan-Mar 2021 under QRMP Scheme The taxpayers under QRMP scheme have a facility to file Invoice...