Corporate Law Insights & Analysis

Companies Act 2013

Can a Company Have Two Holding Companies Under the Companies Act, 2013?

A Critical Analysis of Sections 2(46) and 2(87) of the Companies Act, 2013: Examining the Possibility of Dual Holding-Subsidiary Relationships Ab...

213 13 min

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Companies Act 2013

Indirect Shareholding, Fiduciary Capacity and Subsidiary Determination under Section 2(87) of the Companies Act, 2013

Introduction The determination of a holding–subsidiary relationship under Section 2(87) of the Companies Act, 2013 is often assumed to be a sim...

84 7 min

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Companies Act 2013

Can a Private Company List Non-Convertible Debentures (NCDs)?

Can a Private Company List Non-Convertible Debentures (NCDs)? Legal Position under the Companies Act, 2013 I. Exact Legal Provisions This issue m...

73 4 min

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Companies Act 2013

Section 96 of Companies Act 2013. With Secretarial Standards and Case Laws.

Annual General Meeting Companies act. (1) Every company other than a One Person Company shall in each year hold in addition to any other meetings, a ...

103 8 min

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Companies Act 2013

Section 97.Power of Tribunal to call annual general meeting.

(1) If any default is made in holding the annual general meeting of a company under Section 96, the Tribunal may, notwithstan...

55 6 min

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Companies Act 2013

Section 98: Power Of Tribunal To Call Meetings Of Members, Etc

Section 98 of Companies Act 2013 Power of Tribunal to Call Meetings of Members, etc (1) If for any reason it is impracticable to call a meeting of a ...

125 6 min

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Income Tax

Long-Term Capital Gains(LTCG): Tax Rates, How to Calculate, Exemptions and Examples

What is Section 112 of the Income Tax Act? Section 112 provides for tax on Long-Term Capital Assets. It applies to all taxpayers such as individuals,...

123 9 min

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Economic and Commercial Laws

What is foreign contribution?

The Foreign Contribution (Regulation) Act, 2010 (FCRA) regulates the acceptance and use of foreign contributions by individuals, association...

83 3 min

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