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Companies Act 2013/1956
Act - 2013/1956
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Clause 49 Vs Companies Act 2013.
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Secretarial Audit
The Companies Act 2013 provides for compulsory Secretarial Audit by certain class of Companies and annexing of same with the Board Report, which is circulated to all the shareholders.
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588
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Associate
The term ‘associate’ has been widely under discussion for a long time now, due to various corporate scam for establishment of inter-corporate group relationships. While the Companies Act 1956 did not prescribe for any definition of the term ‘associate’, the relationship between entities till date may be established either by way of establishment of holding-subsidiary relationship or defining Companies under same management.
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324
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Dormant Company
This is a new initiative of Ministry of Corporate Affairs to introduce the concept of Dormant Companies, whereby Companies which are not carrying on any significant accounting transaction for a period of two years can apply to Registrar of Companies for getting declared itself as Dormant Companies.
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287
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