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Nov 09, 2024
Checklist for LLP Incorporation
First Step: Application for Name Reservation For reservation of name provide minimum 2 names in order of preference. Along with the proposed names, provide the bullet points or main points for the objects of the proposed LLP. Second step: Incorporation of the LLP For incorporati ... -
Jun 10, 2024
Difference between Sweat Equity Shares and Employees Stock Option Scheme
Following are the main points of distinction between sweat equity shares & ESOS: Basis of Distinction Sweat Equity Shares ESOS Meaning Sweat Equity Shares means equity shares issued by a company to its directors or employees at a discount or for consideration, other than cash for ... -
Jun 10, 2024
Difference between Sweat Equity and the Issue of Capital on a Preferential Basis
Points Sweat Equity Shares Issue of capital on preferential basis Meaning Sweat equity Shares mean equity shares by a company to its employees or directors at a discount or for consideration, other than cash for providing know-how or making available right in the nature of intellectual ... -
Jun 10, 2024
Difference between Reserve Capital vs. Capital Reserve
Following are the main points of distinction between reserve capital & capital reserve: Points Reserve Capital Capital Reserve Meaning Reserve capital is that part of the uncalled capital of a company which the limited company has decided by special resolution not to cal ... -
May 05, 2022
MCA tweaks Form SH.4 to include a declaration from transferee that no Govt. approval is required under FEMA (NDI) rules
MCA tweaks Form SH.4 to include a declaration from transferee that no Govt. approval is required under FEMA (NDI) rules NOTIFICATION No G.S.R 335(E), Dated 04.05.2022 The MCA has notified the Companies (Share Capital and Debentures) Amendment Rules, 2022 whereby &lsqu ... -
Mar 05, 2022
Mandatory requirement for disclosure of accounting ratios in Ind AS Financial Statement
Mandatory requirement for disclosure of accounting ratios in Financial Statement In order to bring greater transparency and to improve the quality of reporting in the financial statements, an amendment to Schedule III to the Companies Act, 2013 was introduced by the Ministry of Corporate Affairs (M ... -
Mar 01, 2022
DIN can’t be automatically deactivated on grounds of automatic vacation of office of director u/s 164 (2) of Cos. Act - 135 taxmann.com 352 (Calcutta)[11-02-2022]
In the instant case, petitioners were aggrieved by cessation of office as directors of M/s. Hahnemann International Pvt. Ltd. The disqualification happened by operation of Section 164 (2) for not filing balance sheets and annual returns for a continuous period of three years from the year 2014 ... -
May 11, 2020
COVID-19 || Corporate Social Responsibility (CSR) || FAQ
The Ministry of Corporate Affairs has vide General Circular No-15/2020, dt 10/04/2020 issued clarifications on eligibility of CSR expenditure related to COVID-19 activities and has issued a set of FAQs along with clarifications as detailed below: Whether contribution made to ‘PM CARES Fund&rs ...
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