CERTAIN COMPANIES NOT TO BE CONSIDERED AS LISTED COMPANY

Introduction: The Ministry of Corporate Affairs (MCA) vide Notification No. G.R. E. 123 (E) dated 19th February, 2021, has issued ‘Companies (Specification of definitions details) Second Amendment Rules, 2021’ to further amend the ‘Companies (Specification of definitions details) Rules, 2014’. Amendment: The amendment has inserted another rule after rule 2. The newly inserted rule 2-A excludes the […]

THE COMPANIES (AUDIT AND AUDITORS) AMENDMENT RULES, 2021

The Ministry of Corporate Affairs (MCA) vide Notification dated 24th March, 2021, has issued ‘The Companies (Audit and Auditor) Amendment Rules, 2021’ to further amend the Companies (Audit and Auditors) Rules, 2014 (“Rules”). The amendments are effective from 1st April,2022  The following are the amendments: Insertion of following 3 clauses to Auditor’s report (in addition to the other […]

MANAGERIAL REMUNERATION – The Companies Act, 2013

OVERALL MANAGERIAL REMUNERATION IN TERMS OF THE COMPANIES ACT, 2013 AND SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS), REGULATIONS, 2015 INTRODUCTION The term “remuneration” has been defined under Section 2 (78) of The Companies Act, 2013, (“Act”), which means any money or its equivalent given or passed to any person for services rendered by him and […]