Related Party Transactions under Section 188 of the Companies
Act, 2013
When board or shareholder approval is
needed for dealings with related parties, and how to stay compliant.
At a
Glance
•&...
CSR-2 Reporting — What Every CSR-Eligible Company Must File
Understanding Form CSR-2, its content,
recent deadline extensions, and how it differs from the Board's Report CSR
annexure.
At a
Glance
...
Corporate Social Responsibility (CSR) under Section 135 of the
Companies Act, 2013
Applicability, minimum spend,
permissible activities, and CSR committee requirements explained simply.
At a
Glance
...
Cost Audit under the Companies Act, 2013
Which companies must maintain cost
records and get them audited, and how the process works.
At a
Glance
•
Governed
by...
Internal Audit Requirements under the Companies Act, 2013
Which companies must appoint an internal
auditor, and what the internal audit function actually covers.
At a
Glance
• &...
Auditor Rotation Rules under Section 139(2) of the Companies
Act, 2013
Which companies must rotate their
auditors, the cooling-off period, and how transition is managed.
At a
Glance
• &nbs...
Statutory Audit and Appointment of Auditors under the Companies
Act, 2013
How auditors are appointed, their
tenure, rights, duties, and removal process.
At a
Glance
• &nb...
Financial Statements and Board's Report under the Companies Act,
2013
What must be included in a company's
annual accounts and Board's Report, and how they must be filed.
At a
Glance
• &nb...
Annual Return Filing (MGT-7 / MGT-7A) under the Companies Act,
2013
What the annual return contains, who
files MGT-7A, deadlines, and penalties for delay.
At a
Glance
• &...
Quorum, Voting and Types of Resolutions under the Companies Act,
2013
Ordinary vs special resolutions, quorum
requirements, and modern voting methods like e-voting and postal ballot.
At a
Glance
...