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R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
COMMON SEAL
The Companies (Amendment) Act, 2015. Common Seal Optional: Companies Act, 2013 required common seal to be affixed on certain documents (such as a bill of exchange, share certificates, etc.) Now, with The Companies (Amendment) Act, 2015 coming into force the common seal is no more mandatory.it has been made optional. INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
WHO WE ARE - R & A ASSOCIATES - CORPORATE SECRETARIAL Who We Are R & A Associates is an integrated service law firm focussed on corporate laws, registered as a practicing company secretaries firm with the Institute of Com- PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. ANNUAL GENERAL MEETING AND CONSEQUENCES OF DEFAULT IN Annual General Meeting and Consequences of Default in holding Annual General Meeting. July 4, 2013. Every type of company, must once in a year hold an annual general meeting as per Section 166 of the Companies Act, 1956. Not more than 15 months must elapse between the date of one annual general meeting and that of the next. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the CONSEQUENCES OF NON-COMPLIANCE UNDER FEMA ACT, 1999 FEMA Act, 1999: The Foreign Exchange Management Act, 1999 (FEMA) is an Act of the Parliament of India "to consolidate and amend the law relating to foreign exchange with the objective of facilitating external trade and payments and for promoting the orderly development and maintenance of foreign exchange market in India". It was passed in the winter session of Parliament in 1999, replacing NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
COMMON SEAL
The Companies (Amendment) Act, 2015. Common Seal Optional: Companies Act, 2013 required common seal to be affixed on certain documents (such as a bill of exchange, share certificates, etc.) Now, with The Companies (Amendment) Act, 2015 coming into force the common seal is no more mandatory.it has been made optional. INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
WHO WE ARE - R & A ASSOCIATES - CORPORATE SECRETARIAL Who We Are R & A Associates is an integrated service law firm focussed on corporate laws, registered as a practicing company secretaries firm with the Institute of Com- PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. ANNUAL GENERAL MEETING AND CONSEQUENCES OF DEFAULT IN Annual General Meeting and Consequences of Default in holding Annual General Meeting. July 4, 2013. Every type of company, must once in a year hold an annual general meeting as per Section 166 of the Companies Act, 1956. Not more than 15 months must elapse between the date of one annual general meeting and that of the next. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the CONSEQUENCES OF NON-COMPLIANCE UNDER FEMA ACT, 1999 FEMA Act, 1999: The Foreign Exchange Management Act, 1999 (FEMA) is an Act of the Parliament of India "to consolidate and amend the law relating to foreign exchange with the objective of facilitating external trade and payments and for promoting the orderly development and maintenance of foreign exchange market in India". It was passed in the winter session of Parliament in 1999, replacing NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
FRAUD UNDER COMPANIES ACT, 2013 PROVISIONS IN THE COMPANIES ACT, 2013. The new Companies Act, 2013, (“ the Act ”) focuses on the issues related to corporate Fraud, as is visible, it may continue in the future too. The Fraud provisions are in force w.e.f. 12 th September, 2013 and Fraud Reporting provisions are brought in force w.e.f. 01 st April, 2014 under theAct. III.
NOTE ON DIVIDEND TO FOREIGN NATIONAL Note on Payment of dividend to Person outside India. 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2. FDI Policy 3. FEMA (Current Account Transactions) Rules, 2000 4. FEMA (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000. Restrictions, if any, on repatriation: Remittance of dividend is CASE LAWS | R & A ASSOCIATES R & A Associates hereby declare that the contents of this website are true to the best of our knowledge and belief and are in conformity with Guidelines for Advertisement by Company Secretary in Practice - Guideline No.4 of 2007 issued by the ICSI. BOARD AND GENERAL MEETINGS THROUGH VIDEO CONFERENCING BOARD AND GENERAL MEETINGS THROUGH VIDEO CONFERENCING. The Companies Act, 2013 allows convening of Board Meetings through Video conferencing (VC) or any Other Audio-Visual Means (OAVM) and has recently also allowed convening of General Meetings through VC or OAVM in view of the Covid-19 pandemic. BUY BACK OF SECURITIES BY PRIVATE LIMITED COMPANIES The concept of buy-back of securities was introduced in the Companies Act, 1956 by the Companies (Amendment) Act, 1999 by the insertion of Sections 77A, 77AA and 77B. Apart from the above provisions, a company has to comply with the conditions mentioned in Section 77 of the Companies Act, 1956 and Private Limited Company & Unlisted Public WHO CAN BE A PARTNER/DESIGNATED PARTNER IN A LIMITED As per MCA Circular No. 13/2013 it has been clarified that pursuant to Section 5 of the LLP Act, 2008 only an Individual or a Body Corporate may be a partner in a Limited Liability Partnership. A HUF cannot be treated as a Body Corporate for the purposes of LLP Act, 2008. Therefore, a HUF or its Karta cannot become a designated partner in anLLP.
ANNUAL GENERAL MEETING AND CONSEQUENCES OF DEFAULT IN Annual General Meeting and Consequences of Default in holding Annual General Meeting. July 4, 2013. Every type of company, must once in a year hold an annual general meeting as per Section 166 of the Companies Act, 1956. Not more than 15 months must elapse between the date of one annual general meeting and that of the next. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the STRIKE-OFF OR REMOVAL OF NAME OF THE COMPANY FROM THE I. INTRODUCTION A company which does not intend to carry on its operations can apply for removal of its name to the Ministry of Corporate Affairs or the Registrar of Companies can remove or strike off a Company name, if it has reasonable cause to believe so. Striking off of the company’s name by the Register of Companies (RoC) is an alternative to winding up of company.R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
TATA VS. MISTRY
March 18, 2020. Tata-vs-Mistry. The Tata-Mistry clash has been one of the most high-profile and publicly fought corporate battles in India. On December 18, 2019 the NCLAT (National Company Law Appellate Tribunal) jolted the corporate world with its judgment on the Cyrus Investments Pvt. Ltd. & Anr. VS Tata Sons Ltd. & Ors. FRAUD UNDER COMPANIES ACT, 2013 PROVISIONS IN THE COMPANIES ACT, 2013. The new Companies Act, 2013, (“ the Act ”) focuses on the issues related to corporate Fraud, as is visible, it may continue in the future too. The Fraud provisions are in force w.e.f. 12 th September, 2013 and Fraud Reporting provisions are brought in force w.e.f. 01 st April, 2014 under theAct. III.
COMMON SEAL
The Companies (Amendment) Act, 2015. Common Seal Optional: Companies Act, 2013 required common seal to be affixed on certain documents (such as a bill of exchange, share certificates, etc.) Now, with The Companies (Amendment) Act, 2015 coming into force the common seal is no more mandatory.it has been made optional. INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
DIRECTOR S INTEREST
This paper provides a critical analysis of the provisions relation to the disclosures of interest of Directors, etc., as per the Companies Act, 2013 and rules madeR & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
TATA VS. MISTRY
March 18, 2020. Tata-vs-Mistry. The Tata-Mistry clash has been one of the most high-profile and publicly fought corporate battles in India. On December 18, 2019 the NCLAT (National Company Law Appellate Tribunal) jolted the corporate world with its judgment on the Cyrus Investments Pvt. Ltd. & Anr. VS Tata Sons Ltd. & Ors. FRAUD UNDER COMPANIES ACT, 2013 PROVISIONS IN THE COMPANIES ACT, 2013. The new Companies Act, 2013, (“ the Act ”) focuses on the issues related to corporate Fraud, as is visible, it may continue in the future too. The Fraud provisions are in force w.e.f. 12 th September, 2013 and Fraud Reporting provisions are brought in force w.e.f. 01 st April, 2014 under theAct. III.
COMMON SEAL
The Companies (Amendment) Act, 2015. Common Seal Optional: Companies Act, 2013 required common seal to be affixed on certain documents (such as a bill of exchange, share certificates, etc.) Now, with The Companies (Amendment) Act, 2015 coming into force the common seal is no more mandatory.it has been made optional. INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
DIRECTOR S INTEREST
This paper provides a critical analysis of the provisions relation to the disclosures of interest of Directors, etc., as per the Companies Act, 2013 and rules made NOTE ON DIVIDEND TO FOREIGN NATIONAL Note on Payment of dividend to Person outside India. 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2. FDI Policy 3. FEMA (Current Account Transactions) Rules, 2000 4. FEMA (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000. Restrictions, if any, on repatriation: Remittance of dividend is NEW CRITERIA FOR CLASSIFICATION OF MICRO, SMALL AND MEDIUM The Ministry of Micro, Small and Medium Enterprises (MSME) has issued a notification dated the 1 st June 2020 revising the criteria for classification of Micro, Small and Medium Enterprises. The changes have been made in the MSME definition by virtue of Aatmanirbhar Bharat Package on 13 th May 2020. The new definitions and criteria will come into effect from 1 st July 2020. SPENDING OF CORPORATE SOCIAL RESPONSIBILITY (CSR) FUNDS Introduction: Corporate Social Responsibility (CSR) is an important aspect of business.Corporate social responsibility (CSR) determines how companies manage their business processes to produce an overall positive impact on the society.. Corporate Social Responsibility as per Section 135 of Companies Act, 2013 REMUNERATION TO DIRECTORS Crux is, to consider the following while determining the payment of remuneration to a Director of Private Limited Company: (1) Director should be an employee or Managing Director or Manager of the Company. (2) If Director is an employee, he would be eligible for all the benefits such as gratuity, insurance, provident fund, etc. CASE LAWS | R & A ASSOCIATES R & A Associates hereby declare that the contents of this website are true to the best of our knowledge and belief and are in conformity with Guidelines for Advertisement by Company Secretary in Practice - Guideline No.4 of 2007 issued by the ICSI. THE SOCIETIES REGISTRATION ACT, 1860 Introduction The Societies Registration Act, 1860 (‘Act’) provided for the registration of literary, scientific and charitable societies. The object of this Act, as enunciated in its preamble, was to make provisions for improving the legal conditions of societies established for the promotion of literature, science or the fine art, or for the diffusion of useful knowledge, the diffusion of WHO WE ARE - R & A ASSOCIATES - CORPORATE SECRETARIAL Who We Are R & A Associates is an integrated service law firm focussed on corporate laws, registered as a practicing company secretaries firm with the Institute of Com- BONUS DEBENTURE-A REWARD TO SHAREHOLDER'S Dividend vs. Bonus Debentures Dividend is the distribution of divisible profits by a company to its shareholders as per the provisions of Section 205 of the Companies Act 1956 and the Company is required to pay dividend distribution tax on the amount of dividend declared. Issue of Bonus Debentures is construed as deemed dividend and the Company is also required to pay dividend distribution taxSAHARA V/S. SEBI
Sahara V/s. SEBI. March 6, 2013. Introduction: Sahara India Real Estate Corporation Ltd ( “SIRECL”) and Sahara Housing Investment Corporation Ltd (“SHICL”) (both unlisted public companies), in March 2008 and September 2009, raised around 24,000 crores rupees from investors by issuance of Optionally Fully Convertible Debentures(OFCDS
PROCEDURE FOR REMOVAL OF AUDITOR BEFORE THE EXPIRY OF HIS TERM Section 140 (1) of the Act provides for removal of auditor before the expiry of his term. The auditor may be removed from his office before expiry of his term only by a special resolution and after obtaining the previous approval of the Central Government. However, before taking any such action, the auditor concerned shall be givenreasonable
R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
TATA VS. MISTRY
March 18, 2020. Tata-vs-Mistry. The Tata-Mistry clash has been one of the most high-profile and publicly fought corporate battles in India. On December 18, 2019 the NCLAT (National Company Law Appellate Tribunal) jolted the corporate world with its judgment on the Cyrus Investments Pvt. Ltd. & Anr. VS Tata Sons Ltd. & Ors. FRAUD UNDER COMPANIES ACT, 2013 PROVISIONS IN THE COMPANIES ACT, 2013. The new Companies Act, 2013, (“ the Act ”) focuses on the issues related to corporate Fraud, as is visible, it may continue in the future too. The Fraud provisions are in force w.e.f. 12 th September, 2013 and Fraud Reporting provisions are brought in force w.e.f. 01 st April, 2014 under theAct. III.
COMMON SEAL
The Companies (Amendment) Act, 2015. Common Seal Optional: Companies Act, 2013 required common seal to be affixed on certain documents (such as a bill of exchange, share certificates, etc.) Now, with The Companies (Amendment) Act, 2015 coming into force the common seal is no more mandatory.it has been made optional. INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
DIRECTOR S INTEREST
This paper provides a critical analysis of the provisions relation to the disclosures of interest of Directors, etc., as per the Companies Act, 2013 and rules madeR & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
TRUST-AN OVERVIEW
The origin of 'Trusts' can be traced back to the ancient times when human motivation to do charity and dedicate property for charitable and religious purposes found its manifestation in the form of dharmashalas, annachatras, sadavarts, educational and medical institutions, construction of water tanks and wells, bathing ghats,implanting trees etc. with the emergence of idol worship,endowments
TATA VS. MISTRY
March 18, 2020. Tata-vs-Mistry. The Tata-Mistry clash has been one of the most high-profile and publicly fought corporate battles in India. On December 18, 2019 the NCLAT (National Company Law Appellate Tribunal) jolted the corporate world with its judgment on the Cyrus Investments Pvt. Ltd. & Anr. VS Tata Sons Ltd. & Ors. FRAUD UNDER COMPANIES ACT, 2013 PROVISIONS IN THE COMPANIES ACT, 2013. The new Companies Act, 2013, (“ the Act ”) focuses on the issues related to corporate Fraud, as is visible, it may continue in the future too. The Fraud provisions are in force w.e.f. 12 th September, 2013 and Fraud Reporting provisions are brought in force w.e.f. 01 st April, 2014 under theAct. III.
COMMON SEAL
The Companies (Amendment) Act, 2015. Common Seal Optional: Companies Act, 2013 required common seal to be affixed on certain documents (such as a bill of exchange, share certificates, etc.) Now, with The Companies (Amendment) Act, 2015 coming into force the common seal is no more mandatory.it has been made optional. INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In the NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
DIRECTOR S INTEREST
This paper provides a critical analysis of the provisions relation to the disclosures of interest of Directors, etc., as per the Companies Act, 2013 and rules made NOTE ON DIVIDEND TO FOREIGN NATIONAL Note on Payment of dividend to Person outside India. 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2. FDI Policy 3. FEMA (Current Account Transactions) Rules, 2000 4. FEMA (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000. Restrictions, if any, on repatriation: Remittance of dividend is NEW CRITERIA FOR CLASSIFICATION OF MICRO, SMALL AND MEDIUM The Ministry of Micro, Small and Medium Enterprises (MSME) has issued a notification dated the 1 st June 2020 revising the criteria for classification of Micro, Small and Medium Enterprises. The changes have been made in the MSME definition by virtue of Aatmanirbhar Bharat Package on 13 th May 2020. The new definitions and criteria will come into effect from 1 st July 2020. SPENDING OF CORPORATE SOCIAL RESPONSIBILITY (CSR) FUNDS Introduction: Corporate Social Responsibility (CSR) is an important aspect of business.Corporate social responsibility (CSR) determines how companies manage their business processes to produce an overall positive impact on the society.. Corporate Social Responsibility as per Section 135 of Companies Act, 2013 REMUNERATION TO DIRECTORS Crux is, to consider the following while determining the payment of remuneration to a Director of Private Limited Company: (1) Director should be an employee or Managing Director or Manager of the Company. (2) If Director is an employee, he would be eligible for all the benefits such as gratuity, insurance, provident fund, etc. CASE LAWS | R & A ASSOCIATES R & A Associates hereby declare that the contents of this website are true to the best of our knowledge and belief and are in conformity with Guidelines for Advertisement by Company Secretary in Practice - Guideline No.4 of 2007 issued by the ICSI. THE SOCIETIES REGISTRATION ACT, 1860 Introduction The Societies Registration Act, 1860 (‘Act’) provided for the registration of literary, scientific and charitable societies. The object of this Act, as enunciated in its preamble, was to make provisions for improving the legal conditions of societies established for the promotion of literature, science or the fine art, or for the diffusion of useful knowledge, the diffusion of WHO WE ARE - R & A ASSOCIATES - CORPORATE SECRETARIAL Who We Are R & A Associates is an integrated service law firm focussed on corporate laws, registered as a practicing company secretaries firm with the Institute of Com- BONUS DEBENTURE-A REWARD TO SHAREHOLDER'S Dividend vs. Bonus Debentures Dividend is the distribution of divisible profits by a company to its shareholders as per the provisions of Section 205 of the Companies Act 1956 and the Company is required to pay dividend distribution tax on the amount of dividend declared. Issue of Bonus Debentures is construed as deemed dividend and the Company is also required to pay dividend distribution taxSAHARA V/S. SEBI
Sahara V/s. SEBI. March 6, 2013. Introduction: Sahara India Real Estate Corporation Ltd ( “SIRECL”) and Sahara Housing Investment Corporation Ltd (“SHICL”) (both unlisted public companies), in March 2008 and September 2009, raised around 24,000 crores rupees from investors by issuance of Optionally Fully Convertible Debentures(OFCDS
PROCEDURE FOR REMOVAL OF AUDITOR BEFORE THE EXPIRY OF HIS TERM Section 140 (1) of the Act provides for removal of auditor before the expiry of his term. The auditor may be removed from his office before expiry of his term only by a special resolution and after obtaining the previous approval of the Central Government. However, before taking any such action, the auditor concerned shall be givenreasonable
R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
NEW CRITERIA FOR CLASSIFICATION OF MICRO, SMALL AND MEDIUM The Ministry of Micro, Small and Medium Enterprises (MSME) has issued a notification dated the 1 st June 2020 revising the criteria for classification of Micro, Small and Medium Enterprises. The changes have been made in the MSME definition by virtue of Aatmanirbhar Bharat Package on 13 th May 2020. The new definitions and criteria will come into effect from 1 st July 2020. AMENDMENTS IN INDIAN STAMP ACT, 1899 Background. The Indian Stamp Act 1899 was implemented by British Government to generate revenue for the Government. Stamp duty is a tax that is levied on single property purchases or documents (historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licenses and landtransactions.)
REMUNERATION TO DIRECTORS Crux is, to consider the following while determining the payment of remuneration to a Director of Private Limited Company: (1) Director should be an employee or Managing Director or Manager of the Company. (2) If Director is an employee, he would be eligible for all the benefits such as gratuity, insurance, provident fund, etc.TATA VS. MISTRY
March 18, 2020. Tata-vs-Mistry. The Tata-Mistry clash has been one of the most high-profile and publicly fought corporate battles in India. On December 18, 2019 the NCLAT (National Company Law Appellate Tribunal) jolted the corporate world with its judgment on the Cyrus Investments Pvt. Ltd. & Anr. VS Tata Sons Ltd. & Ors. NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. PROVISIONS RELATED TO DEBENTURES BETWEEN COMPANIES … Companies Act, 2013 provides that only when the companies issue prospectus or make an offer or invitation to the public or its members exceeding 500 for the subscription of its debentures, then only it is required to appoint a debenture trustee. 5. Power vested with Tribunal. As per section 71 (9): DIRECTOR DISQUALIFICATION, CONSEQUENCES AND PROCESS OF Background: A Director is responsible for controlling, managing and directing the affairs of a Company and faces the risk of disqualification, if he/she fails to fulfill the legal responsibility prescribed under Companies Act, 2013 (Act).A detailed note on Director disqualification, consequences and process of removal of disqualification is mentioned below.SAHARA V/S. SEBI
Sahara V/s. SEBI. March 6, 2013. Introduction: Sahara India Real Estate Corporation Ltd ( “SIRECL”) and Sahara Housing Investment Corporation Ltd (“SHICL”) (both unlisted public companies), in March 2008 and September 2009, raised around 24,000 crores rupees from investors by issuance of Optionally Fully Convertible Debentures(OFCDS
R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
NEW CRITERIA FOR CLASSIFICATION OF MICRO, SMALL AND MEDIUM The Ministry of Micro, Small and Medium Enterprises (MSME) has issued a notification dated the 1 st June 2020 revising the criteria for classification of Micro, Small and Medium Enterprises. The changes have been made in the MSME definition by virtue of Aatmanirbhar Bharat Package on 13 th May 2020. The new definitions and criteria will come into effect from 1 st July 2020. AMENDMENTS IN INDIAN STAMP ACT, 1899 Background. The Indian Stamp Act 1899 was implemented by British Government to generate revenue for the Government. Stamp duty is a tax that is levied on single property purchases or documents (historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licenses and landtransactions.)
REMUNERATION TO DIRECTORS Crux is, to consider the following while determining the payment of remuneration to a Director of Private Limited Company: (1) Director should be an employee or Managing Director or Manager of the Company. (2) If Director is an employee, he would be eligible for all the benefits such as gratuity, insurance, provident fund, etc.TATA VS. MISTRY
March 18, 2020. Tata-vs-Mistry. The Tata-Mistry clash has been one of the most high-profile and publicly fought corporate battles in India. On December 18, 2019 the NCLAT (National Company Law Appellate Tribunal) jolted the corporate world with its judgment on the Cyrus Investments Pvt. Ltd. & Anr. VS Tata Sons Ltd. & Ors. NOTE ON PAYMENT OF DIVIDEND TO PERSON OUTSIDE INDIA Note on Payment of dividend to Person outside India Governing Law: 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2.FDI Policy
PRIVATE PLACEMENT OF NON-CONVERTIBLE DEBENTURES A detailed note on procedure for private placement of Non-Convertible Debentures (NCD’s) is mentioned below. A Company can issue two types of Debentures: Debentures secured by charge on any assets. Debentures Compulsorily convertible into shares of the company within five years. PROVISIONS RELATED TO DEBENTURES BETWEEN COMPANIES … Companies Act, 2013 provides that only when the companies issue prospectus or make an offer or invitation to the public or its members exceeding 500 for the subscription of its debentures, then only it is required to appoint a debenture trustee. 5. Power vested with Tribunal. As per section 71 (9): DIRECTOR DISQUALIFICATION, CONSEQUENCES AND PROCESS OF Background: A Director is responsible for controlling, managing and directing the affairs of a Company and faces the risk of disqualification, if he/she fails to fulfill the legal responsibility prescribed under Companies Act, 2013 (Act).A detailed note on Director disqualification, consequences and process of removal of disqualification is mentioned below.SAHARA V/S. SEBI
Sahara V/s. SEBI. March 6, 2013. Introduction: Sahara India Real Estate Corporation Ltd ( “SIRECL”) and Sahara Housing Investment Corporation Ltd (“SHICL”) (both unlisted public companies), in March 2008 and September 2009, raised around 24,000 crores rupees from investors by issuance of Optionally Fully Convertible Debentures(OFCDS
R & A ASSOCIATES
Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector –advising
REMUNERATION TO DIRECTORS Crux is, to consider the following while determining the payment of remuneration to a Director of Private Limited Company: (1) Director should be an employee or Managing Director or Manager of the Company. (2) If Director is an employee, he would be eligible for all the benefits such as gratuity, insurance, provident fund, etc. NOTE ON DIVIDEND TO FOREIGN NATIONAL Note on Payment of dividend to Person outside India. 1. Companies Act, 1956 – Sections 205, 205A, 205C, 206, 206A, 207 2. FDI Policy 3. FEMA (Current Account Transactions) Rules, 2000 4. FEMA (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000. Restrictions, if any, on repatriation: Remittance of dividend is SPENDING OF CORPORATE SOCIAL RESPONSIBILITY (CSR) FUNDS Introduction: Corporate Social Responsibility (CSR) is an important aspect of business.Corporate social responsibility (CSR) determines how companies manage their business processes to produce an overall positive impact on the society.. Corporate Social Responsibility as per Section 135 of Companies Act, 2013 WHO WE ARE - R & A ASSOCIATES - CORPORATE SECRETARIAL Who We Are R & A Associates is an integrated service law firm focussed on corporate laws, registered as a practicing company secretaries firm with the Institute of Com- INDIRECT AND DOWNSTREAM INVESTMENTS Indirect and Downstream Investments. Foreign Direct Investment (FDI) in India is governed by the FDI Policy announced by the Government of India and the provisions of the Foreign Exchange Management Act (FEMA), 1999. Reserve Bank has issued Notification No. FEMA 20 /2000-RB dated May 3, 2000 which contains the Regulations in thisregard.
INTERIM DIVIDEND AS PER COMPANIES ACT, 2013 Interim Dividend: In pursuant to subsection 3 of section 123 of Companies Act, 2013 and relevant rules made thereunder, a dividend is said to be an Interim dividend, if it is declared by the board of directors during any financial year or at any time during the period from the closure of financial year till holding of the annual generalmeeting.
BUY BACK OF SECURITIES BY PRIVATE LIMITED COMPANIES The concept of buy-back of securities was introduced in the Companies Act, 1956 by the Companies (Amendment) Act, 1999 by the insertion of Sections 77A, 77AA and 77B. Apart from the above provisions, a company has to comply with the conditions mentioned in Section 77 of the Companies Act, 1956 and Private Limited Company & Unlisted Public PROVISIONS RELATED TO DEBENTURES BETWEEN COMPANIES … Companies Act, 2013 provides that only when the companies issue prospectus or make an offer or invitation to the public or its members exceeding 500 for the subscription of its debentures, then only it is required to appoint a debenture trustee. 5. Power vested with Tribunal. As per section 71 (9): RULES UNDER THE INDIAN STAMP ACT, 1899 RULES UNDER THE INDIAN STAMP ACT, 1899 and (Andhra Pradesh Amendment 1971) not less than 8-/5/8 inches long and 5 1/8 inches wide and no plain paper shall be joined thereto. (3) The provisions of sub-rule (1) of rule 7 shall apply In theLeave a message
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WHO WE ARE
OVER 20 YEARS SINCE THE INCEPTION OF R&A ASSOCIATES Established in 1996, R & A Associates is an integrated Corporate Secretarial & Legal Services Firm, offering One-Stop solution for all Corporate Compliances and Legal Requirements. Headquartered in Hyderabad, with branches in Gurgaon, Chennai and Mumbai, R & A has been on the forefront of the Corporate Legal Services sector – advising, guiding and servicing companies in India and abroad. The core team of the firm has over 150+ years of collective experience. Our legal and advisory services play a vital role in implementing robust control mechanisms to facilitate proper compliance in accordance with the challenging and ever changing regulations of the country. We have a formidable track record and are distinguished for the expertise of our team, the good esteem of our clients and our reputation for unyielding work ethic. Read MoreOUR MISSION
TO CONSISTENTLY DELIVER OUTSTANDING SERVICE TO OUR CLIENTS; TO PROVIDE FULFILLING CAREERS AND PROFESSIONAL SATISFACTION FOR OUR PEOPLE; AND TO ACHIEVE FINANCIAL SUCCESS SO THAT WE CAN GROW AND REWARD OURSELVESWITH PROSPERITY
PEER REVIEW CERTIFICATION OUR FIRM HAS BEEN VOLUNTARILY PEER REVIEWED AND FOUND ADHERING TO THE GUIDELINES AND QUALITY CONTROL SYSTEMS AS PRESCRIBED BY THE INSTITUTE OF COMPANY SECRETARIES OF INDIA (ICSI) UNDER THE COMPANIES SECRETARIESACT, 1980.
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CORPORATE SECRETARIAL SERVICES R & A’s comprehensive range of services for setting up the operations of a corporate business entity includes Business Set-Up…*
INSOLVENCY AND BANKRUPTCY With the emergence of Insolvency and Bankruptcy Code, 2016, there is a tremendous reform in the bankruptcy and insolvency process in India…*
CORPORATE GOVERNANCE good corporate governance system aims at assisting the management of the Company in the efficient conduct of its business…*
COMPLIANCE UNDER FOREIGN EXCHANGE LAWS With the globe shrinking on account of the World Wide Web, cross border transactions have become the order of the present…*
AUDIT ‘N’ ASSURANCE Corporate Compliance Management (CCM) is the new buzz word of the industry. CCM ensures organizational efficiency…*
REGULATORY APPROVALS & REPRESENTATION/A> A corporate organization needs to obtain various approvals from time to time from various government…*
LEGAL DUE DILIGENCE AND TRANSACTION DOCUMENTS The corporate strategists and investors require a very comprehensive information and analysis of the organization…*
JOINT VENTURES, MERGERS, AMALGAMATIONS AND ACQUISITIONS Consolidation of business and inorganic growth through Merger and Acquisitions (M&A) is now a regular activity in the corporate…__ What We Do
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R & A Associates hereby declare that the contents of this website are true to the best of our knowledge and belief and are in conformity with Guidelines for Advertisement by Company Secretary in Practice - Guideline No.4 of 2007 issued by the ICSI. Copyright © 2014 R & A Associates. All rights reserved. The contents or claims in this website are the sole and exclusive responsibility of R & A Associates. The Institute of Company Secretaries of India does not own any responsibility whatsoever for such contents or claims by the R & A Associates. Codmob Technologies LLP*
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