Section 378-O of the Companies Act, 2013 governs the minimum and maximum number of directors that can be appointed in a Producer Company. A Producer Company is a special type of company formed by farmers…

Financial statements of companies and lays down the form, content, and compliance requirements for preparation and presentation of such statements. The aim is to ensure standardized, transparent, and true disclosure of a company’s financial position.…

An Independent Director (ID) is a non-executive director of a company who does not have any material or pecuniary relationship with the company, its promoters, or its management. The concept of Independent Directors was introduced…

The Investor Education and Protection Fund (IEPF) was established by the Government of India under Section 125 of the Companies Act, 2013, to deal with unclaimed dividends, shares, debentures, and other financial assets. It is…

Dividends are a portion of a company’s profits distributed to its shareholders as a return on their investment. While dividends reward investors, the law ensures fairness, timely distribution, and accountability by the company’s management. The…

In the corporate financial ecosystem, businesses often require capital for growth and expansion. While raising such capital through loans and borrowings, companies usually offer security over their assets. This security interest is legally termed as…

Sweat Equity Shares are equity shares issued by a company to its directors or employees at a discount or for consideration other than cash, in recognition of their work, value additions, or intellectual property. These…