Employees Stock Option Plan (‘ESOP’)
The ESOP refers to ‘a plan’ for the benefit of the Employees of a Company, who make the Companies operational, profit centres and socially-economically enormous,...
Articles
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Related Party Transactions (RPT) under Companies Act, 2013
INTRODUCTION It’s not uncommon that every company in its day-to-day business enters into various transactions with parties with whom they are related or have common...
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Preference Shares Issue & Redemption of by A Private Limited Company
Statutory provisions regarding Issuance of preference shares: – According to the provisions of Section 55 of the Companies Act 2013 a company limited by shares, if authorized...
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Applicability of CSR Provisions to Section 8 Companies
Background Purpose of introduction of Corporate Social Responsibility (hereinafter referred to as ‘CSR’) is to make corporates concerned towards the society they are working in....
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All about One Person Company
A One Person Company (OPC) is best suited for people who wish to be sole entrepreneurs. It is a new concept introduced by Companies Act, 2013 to...
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MCA adds 22 more Forms in List providing Waiver of Additional Fee if filled upto 31-07-2021
The Ministry of Corporate Affairs (MCA) has notified the list of forms providing waiver of additional fee. Earlier, the MCA vide Circular no. 06/2021 and...
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Conversion of Company into LLP
The following won’t be recognized as ‘transfer’, and hence, no capital gain to be arise on the same: -Any transfer of a capital asset or...
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MCA21 Version 3.0 [Revamped Website, e.Book, e.Consultation Module and New Email Services
Minister of State for Finance and Corporate Affairs Shri Anurag Singh Thakur launched the first phase of MCA21 Version 3.0 (V3.0) comprising of revamped website for better...
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Section 8 Company: Privileges & Exemptions
Section 8 of Companies Act, 2013 empowers Central Government to register a special type of company as limited company having charitable objects to promote commerce, art, science,...
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Dividend Deceleration by Nidhi Company
In this article, we shall study about the provisions of declaration of divided applicable on the Nidhi Company as explicitly mentioned in the Nidhi Rules. It...