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THE COMPANIES (AMENDMENT) BILL, 2015 - A BILL to amend the Companies Act, 2013.

Corporate Laws / Banking / SEBI / LLP - By: - Deepak Aggarwal - Dated:- 26-5-2015 - Proposed Amendments in Companies Act, 2013 (Changes are suggested on industry demand / to facilitate ease of doing business / to remove difficulties / to mitigate ina .....

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ke optional - By amendment in sections 9, 12, 22, 46 and 223 of the said Act for making common seal optional, and consequential changes for authorisation for execution of documents. Punishment for violation to accept deposit - By insertion a new sec .....

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on of Board resolutions filed in the Registry. Mandatory requirement to set-off past losses / depreciation before declaring dividend - By amendment sub-section (1) of section 123 of the said Act to include provisions for writing off past losses/depr .....

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ent of transferring equity shares for which unclaimed/unpaid dividend has been transferred to the Investors Education and Protection Fund even though subsequent dividend(s) has been claimed. Threshold limit for reporting of Fraud to CG - By amendmen .....

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d to the Audit Committee). Disclosures for the latter category also to be made in the Board s Report. Related party Transactions - By amendment in clause (iv) of sub-section (4) of section 177 of the said Act to provide provision empowering Audit Co .....

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under section 185 (Loans to Directors) provided for loans to wholly owned subsidiaries and guarantees/securities on loans taken from banks by subsidiaries. Change in resolution type from special to ordinary for approval of related party transaction .....

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