June 2018

PPT – All About Private Companies – presented at ICAI Mangalore Branch


PPT – All About Private Companies – presented at ICAI Mangalore Branch.

Covered the below IMP provisions under Companies Act, 2013, Companies (Amendment) Act, 2017 & MCA Notifications:
* Definitions – Pvt. Co, Small Co, One Person Company, Regd. Start-Up,
* Legal status of Private Co. subsidiary of Public Co.,
* Deposits from members, directors and their relatives,
* Loans to Directors (under revised provisions),
* Related Party Transactions,
* Directors & Board Meetings – IMP check points for CAs,
* Shareholders Meetings,
*Director Appointment & Remuneration – Applicability & exemptions, limits, if any,
*Exemptions under June 5, 2015 & June 13, 2017 Notification issued by MCA


May 2018

PPT – Decoding Companies (Amendment) Act, 2017 at ICAI, Nagpur Branch


PPT – Decoding Companies (Amendment) Act, 2017 at ICAI, Nagpur Branch. Presented on May 26, 2018. The focus of the presentation was on key amendments relevant for Chartered Accountants and more specifically amendments relating to Private Companies / Unlisted Public Companies. There was discussion on impact of amendments on Statutory Audit for 2017-2018 and 2018-2019.


May 2018

Whether 93 amendments to the Companies Act, 2013 are adequate for ‘ease of doing business’?


TAXLAWGiST 3rd Edition

The Companies (Amendment) Act, 2017 has amended 93 sections of the Companies Act, 2013. However the moot question is whether the 93 amendments to the company law are up to the industry expectations and are adequate for ‘ease of doing business’ in India? Whether the amendments have addressed majority of the lacunas and interpretational issues in the company law? The article deliberates on these issues.

Disclaimer

Article has been first published on TaxScan / TAXLAWGiST and Copyright belongs to TaxScan / TAXLAWGiST. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither TaxScan / TAXLAWGiST nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


April 2018

‘Significant Beneficial Owners’ – provisions warranting significant overhaul


Taxindiaonline.com (Corporate Laws). This article is a critical analysis of sub-section (1) of section 90 of the Companies Act, 2013 (introduced by Companies (Amendment) Act, 2017). The focus of the article is on the hurdles and interpretation issues in complying with the said provisions.

Disclaimer

Article has been first published on Taxindiaonline.com (Corporate Laws) and Copyright belongs to Taxindiaonline.com (Corporate Laws). The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither Taxindiaonline.com (Corporate Laws) nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


March 2018

‘Loans to Directors’ under Companies (Amendment) Act, 2017


Sanhita (Monthly Newsletter of Pune Chapter of ICSI) Jan. 2018 issue.

Section 185 of Companies Act, 2013 (relating to loans to directors) has been completely substituted by the Companies (Amendment) Act, 2017. This article is an analysis of revised Section 185 vis-à-vis the erstwhile provisions of section 185 of the Act.

Disclaimer

Article has been first published by Pune Chapter of ICSI and Copyright belongs to Pune Chapter of ICSI / ICSI. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither Pune Chapter of ICSI nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


March 2018

PPT – Critical Issues in Companies (Amendment) Act, 2017


PPT on the ‘Critical Issues in Companies (Amendment) Act, 2017’ at Thane Chapter of ICSI on March 11, 2018 (Sunday). The session was a part of 5 days program on Companies Act.


March 2018

Book titled as “Understanding Companies (Amendment) Act, 2017”


It gives me immense pleasure to share my first book, titled as Understanding Companies (Amendment) Act, 2017.

In the book, each section of the Amendment Act is analyzed as follows: (i) Extant provisions of Companies Act, 2013 (i.e. before amendment),(ii) Amendment by the Amendment Act, 2017, (iii) Analysis of the amendment and its impact on the corporates and practising professionals on corporate secretarial compliance, (iv) Summary of recommendations made by the Companies Law Committee, (v) Summary of recommendations made by the Standing Committee on Finance.

The book also contains a summary in tabular format on the key amendments relating to: (i) Private company, (ii) Public company (listed or unlisted), (iii) Directors & Key Managerial Personnel, (iv) Statutory Auditors, (v) Tribunal, Appellate Tribunal and Special Courts. In my view, all the provisions of the Amendment Act has an impact on the working of company secretaries (in employment or practice).

I hope you will find this book useful in having a better understanding of the amendments to the Companies Act, 2013. I request you to offer comments and suggestions at gp@csgauravpingle.com .


February 2018

Deciphering provisions of ‘Significant Beneficial Owners’ under Companies (Amendment) Act, 2017


Corporate Law Adviser [2018] 142 CLA (Mag.) 13

The Companies (Amendment) Act, 2017 has replaced section 90 of the Companies Act, 2013. The substituted section relates to ‘Register of significant beneficial owners in a company’. This article is a clause by clause analysis of section 90 of the Companies Act, 2013 with necessary references to the Rules which will be notified soon by the Government. The analysis relates to applicability of section 90 of the Companies Act, identifying the significant beneficial owners, obligation of the significant beneficial owners and the company, application to National Company Law Tribunal and penal provisions.

Disclaimer

Article has been first published on CLA and Copyright belongs to CLA. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither CLA nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


February 2018

Companies (Amendment) Act, 2017 – Key Changes


TAXSCAN’s e-Journal ‘TAXLAWGiST’

Article is an analysis of the key amendments to the Companies Act, 2013 by Companies (Amendment) Act, 2017.

Disclaimer

Article has been first published in TAXSCAN’s e-Journal ‘TAXLAWGiST ’and Copyright belongs to Taxscan. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither Taxscan nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


December 2017

Key Amendments in Cos. (Amendment) Bill, 2017 & E-Filing


PPT on “Key Amendments in Cos. (Amendment) Bill, 2017 & E-Filing” presented by Gaurav Pingle at ICAI WIRC at the Companies Act, 2013 Seminar.


December 2017

Highlights of Companies (Amendment) Bill, 2017 – Relevant for CAs


Highlights of Companies (Amendment) Bill, 2017 – Relevant for Chartered Accountants. The document is drafted by Gaurav Pingle, Company Secretary. The document was circulated at the Seminar of on Companies Act, 2013 conducted by ICAI WIRC.


September 2017

Analysis of proposed amendments to Shareholders’ Meetings & Board Meetings under the Companies Amendment Bill, 2017


Souvenir – Pune Residential Conference [September 8 – 9 , 2017]

 

Companies (Amendment) Bill 2017 was presented and passed in Lok Sabha on July 27, 2017. This article is an analysis of the impact of proposed amendments relating to shareholders’ meetings and board meetings.

Disclaimer

Article has been first published by Pune Chapter of ICSI / ICSI and Copyright belongs to Pune Chapter of ICSI / ICSI. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither Pune Chapter of ICSI / ICSI nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.



September 2017

10 Important Key Takeaways for Directors from Companies Amendment Bill, 2017


Sampada [MCCIA’s Monthly Magazine] September 2017 issue

Companies (Amendment) Bill 2017 was presented and passed in Lok Sabha on July 27, 2017. This article is an analysis of the impact of the important takeaways for directors from the Amendment Bill.

Disclaimer

Article has been first published by MCCIA and Copyright belongs to MCCIA. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither MCCIA nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


April 2017

Companies (Amendment) Bill, 2016 and Key Suggestions made by Standing Committee


Institute of Cost Accountants of India, WIRC [[2017] 137 CLA (Mag.) 19 ]

The article analyses the Key suggestions made by the Standing Committee which would be considered for necessary changes in the Companies (Amendment) Bill, 2016.

Disclaimer

Article has been first published by Institute of Cost Accountants of India, WIRC and Copyright belongs to Institute of Cost Accountants of India, WIRC. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither Institute of Cost Accountants of India, WIRC nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


January 2017

Analysis of Report of Standing Committee on Companies (Amendment) Bill, 2016


Taxmann [2017] 77 taxmann.com 170 (Articles)

Cos. (Amendment) Bill 2016 was introduced in Lok Sabha on Mar. 16, 2016, however Bill was referred to Standing Committee on Finance on April 12, 2016 for examination & Report thereon. Representations were made by Professional Institutes, Industry Bodies & MCA. The Committee submitted its report on Dec. 1, 2016. This article is a clause-by-clause analysis of the Report submitted by the Committee, along with summary and analysis of the representation made by MCA and / or Professional Institutes.

Disclaimer

Article has been first published by Taxmann and Copyright belongs to Taxmann. The article has been published on this portal for the benefit of the visitors. Material contained is not intended to replace appropriate professional advice required before acting on any matter. Neither Taxmann nor Author is responsible for in respect of anything done or omitted to be done by person in reliance upon contents of published article.

 


June 2016

Cos. Amendment Bill,2016 – Proposed amendments in provisions relating to Managerial Remuneration


ICSI Bengaluru Chapter’s Communique

This article is a compilation and analysis of the proposed amendments to the Companies Act, 2013 relating to managerial remuneration under Section 197 of the Act.

Disclaimer

The article has been first published by Bengaluru Chapter of ICSI and the copyright belongs to the Bengaluru Chapter / ICSI, the same has been published on this portal for the benefit of the visitors. The material contained in the article is not intended to replace appropriate professional advice required before acting on any matter. Neither Bengaluru Chapter of ICSI / ICSI nor the Author is responsible for in respect of anything done/omitted to be done by the person in reliance upon the contents of the published article.

 


May 2016

Companies Amendment Bill, 2016 – Proposed Changes in Related Party Transactions


Corporate Law Adviser

This article is a compilation and analysis of the proposed amendments in ‘Related Party Transactions’ in the Companies Act, 2013 vide the Companies (Amendment) Bill, 2016.

Disclaimer

The article has been first published by CLA and the copyright belongs to the CLA, the same has been published on this portal for the benefit of the visitors. The material contained in the journal is not intended to replace appropriate professional advice required before acting on any matter. Neither CLA nor the Author is responsible for in respect of anything done/omitted to be done by the person in reliance upon the contents of the published article.


April 2016

Proposed Amendments in ‘definitions’ of the Companies Act, 2013


ICSI Bengaluru Chapter – Communique

This article is a compilation and analysis of the proposed amendments in the ‘definitions’ in the Companies Act, 2013 vide the Companies (Amendment) Bill, 2016.

Disclaimer

The article has been first published by Bengaluru Chapter of ICSI and the copyright belongs to the Bengaluru Chapter/ ICSI, the same has been published on this portal for the benefit of the visitors. The material contained in the journal is not intended to replace appropriate professional advice required before acting on any matter. Neither Bengaluru Chapter of ICSI / ICSI nor the Author is responsible for in respect of anything done/omitted to be done by the person in reliance upon the contents of the published article.

 


April 2016

Companies Amendment Bill, 2016 – Proposed changes in Directors’ Appointment & Resignation


Sampada, Monthly Magazine of MCCIA

This article is a compilation and analysis of the proposed amendments in directors’ appointment and resignation in the Companies Act, 2013 vide the Companies (Amendment) Bill, 2016.

Disclaimer

The article has been first published by MCCIA and the copyright belongs to the MCCIA, the same has been published on this portal for the benefit of the visitors. The material contained in the journal is not intended to replace appropriate professional advice required before acting on any matter. Neither MCCIA nor the Author is responsible for in respect of anything done/omitted to be done by the person in reliance upon the contents of the published article.

 


January 2013

Cos. Amendment Bill, 2016 – Proposed amendments in ‘Meetings’ related provisions in Cos. Act, 2013


ICSI – Mysore Chapter, eMagazine

This article is a compilation and analysis of the proposed amendments (vide Companies Amendment Bill, 2016) in the provisions relating to the meetings (board meeting and general meeting) in the Act.

Disclaimer

The article has been first published by Mysore Chapter of ICSI and the copyright belongs to the Mysore Chapter / ICSI, the same has been published on this portal for the benefit of the visitors. The material contained in the journal is not intended to replace appropriate professional advice required before acting on any matter. Neither Mysore Chapter of ICSI / ICSI nor the Author is responsible for in respect of anything done/omitted to be done by the person in reliance upon the contents of the published article.