This blog post has a poll on a question – Whether Explanations to Rule 20, placed just after sub – Rule (2) are still part of Rule 20? Read and take part in the poll.
Happy New Year 2019!
Year-end is the time to look back and to be happy from your achievement and learn from your mistakes. We always motivate and improve ourselves with this happiness and learning.
The blog “AishMGhrana – Law Governance Responsibility” regularly put here its annual reports for public information and sharing our happiness. Our readers are our assets. We are thankful to every reader for the long association since March 2011 and we seek your continuous blessing and patronage.
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On-demand, Index of Companies Law Posts as updated at the closing of 31st December 2018 is uploaded here: AishMGhrana INDEX 2019
Aishwarya Mohan Gahrana
B.Sc., LL.B., A.I.I.I., F.C.S
Company Secretary and Insolvency Professional
Aishwarya M Gahrana & Associates, New Delhi
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Law stated in this post is as on 20th December 2018.
Financial Year reflects the reporting period for the purpose of financial and non-financial reporting by a company to its stakeholders including government authorities. Since the financial year of the Government of India is 1st April to 31st March as per the British system. The Companies Act, 2013 aligned financial year for companies registered in India to that of the government. There are certain exemptions to have a different period for the financial year. In this post we will discuss the financial year in light of the companies (Amendment) Ordinance, 2018 read with the companies (Incorporation) Fourth Amendment Rules, 2018 and Notification S.O. 6225 (E) dated 18th December 2018.
The Government of India promulgated a temporary law called the Companies (Amendment) ordinance 2018 on 2nd November 2018 to by parachute landing of few more reform measure. Constitution of India mandate that Government needs to get it approved by Parliament within 6 months.
Readers may read this post as a law applicable with effect from 2nd November 2018 till passing a law by the Parliament, a bill for which was introduced before Loksabha on 20th December 2018. These provisions may continue in force after parliamentary approval. In this post, we will discuss, the reintroduction of Commencement of Business.