Director Identification Number (DIN) means an identification number allotted by the Central Government to any individual, intending to be appointed as director or to any existing director of a company, for the purpose of his identification as a direc ..
Earlier the benami transactions are defined as a �transaction where a property is held by or transferred to a person, but has been provided for or paid by another person�. This Act has amended this definition by to add other transactions ..
Meaning: As per section 406 of Companies Act 2013 ,�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, ..
Section 14(1) of the Companies Act, 2013 lays down that subject to the provisions of this Act and the conditions contained in its memorandum, if any, a company may, by a special resolution, alter its articles including alterations having the effect o ..
There was a time when corporates used to consider compliance of laws as a burden, gone are the days, now corporates consider it as its responsibility. In the past, there was not proper guidance system, due to which corporates couldn�t comply wi ..
With the passage of �The Constitutional (122nd) Amendment Bill� in the upper house of the central legislature, we are ready to witness the biggest ever tax reform after independence. Though, still a long way to go but approval of upper ho ..