Month: June 2020

Introduction: Corporate Social Responsibility (CSR) is an important aspect of business. Corporate social responsibility (CSR) determines how companies manage their business processes to produce an overall positive impact on the society. Corporate Social Responsibility as per Section 135 of Companies Act, 2013 Applicability – Section 135 of the Companies Act, 2013 provides that it will apply to …

Spending of Corporate Social Responsibility (CSR) Funds for Covid-19 Read More »

I           Background: With the growing participation of investors and other stakeholders in companies, the question of transparency in arrangements with related parties has often been a topic of much debate and discussion. To usher increased degree of transparency in such transactions, to determine the exact financial position of the entity, Section 188 was introduced in …

Related Party Transactions as per Companies Act, 2013 Read More »