Deposits under the Companies Act, 2013 — Rules and DPT-3 Filing
What counts as a 'deposit', who can
accept them, and the annual DPT-3 return every company must file.
At a
Glance
• &...
Loans and Investments by Company under Section 186 of the
Companies Act, 2013
Limits on inter-corporate loans,
guarantees and investments, and the approvals needed to exceed them.
At a
Glance
•...
Loans to Directors under Section 185 of the Companies Act, 2013
Understanding the restrictions on
companies lending to their own directors and connected entities.
At a
Glance
• ...
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
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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
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