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Nidhi Companies under Companies Act, 2013
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Mr. Aishwarya Gahrana
Company Secretary
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Mr. Aishwarya Gahrana is a FCS and a Delhi based practicing company secretary. He is also an Associate of the Insurance Institute of India along with a law graduate. He was also the convener of Research and Publication Committee, NIRC – ICSI, New Delhi for year 2011, 2012 and 2013. He is an avid writer and contributes regularly in chartered secretary and other professional newsletters. Along with writing for various publication, he also writes regularly on his corporate law blog AishMGhrana


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N
idhi is a special class of companies under the Companies Act 2013. Sub – Section (1) of Section 406 define Nidhi. “Nidhi” means a company which has been incorporated as a Nidhi with the object of cultivating the habit of thrift and savings amongst its members, receiving deposits from, and lending to, its members only, for their mutual benefit, and which complies with such rules as are prescribed by the Central Government for regulation of such class of companies.
A Nidhi must be –



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