The identification of significant beneficial owners, that is, the individuals who hold significant stakes in companies and effectively hold the reins of control, is a theme of corporate laws world-over, inspired by the FATF. Towards this, India enacted Section 90, for which the SBO Rules have been enacted.

Vinod Kothari and Company has been in constant endeavour to analyse and provide guidance on the issues arising therefrom.

Date of publicationTitleAuthorLink
28th June, 2024Control based SBO identification beyond the current legislationNeha Malu
12th December, 2023Presentation on Significant Beneficial Owners (for companies & LLPs)Team Corplaw
30th October, 2023Designated Persons to reveal beneficial owners: Summary of the 27th October notificationVinod Kothari
November 20, 2023SBOs behind LLPs all set to be surfacedAvinash Shetty and Hari Dwivedi
October 30,2023Designated Persons to reveal beneficial owners:Summary of the 27th October notificationTeam Corplaw
October 28, 2023Designated to reveal beneficiary identity: all companies mandated to name onePayal Agarwal
February 19, 2021Extending provisions of the Companies Act, 2013 to Limited Liability PartnershipsVinod Kothari and Company
December 23, 2020First phase of commencement of Companies (Amendment) Act, 2020Smriti Wadehra, and Henil Shah
July 02, 2019Ben-2 goes livePammy Jaiswal
July 02, 2019MCA set to deploy the eForm for reporting details of SBOsAmbika Mehrotra
April 11, 2019SBO Declaration: Whose Responsibility Is It Anyways?Vinita Nair
March 23, 2019Meaning  of  SBO  Rules-Carve  out  for shares  held  by  Regulated  Investment VehiclesVinod Kothari
February 24, 2019Guide to disclosure of SBO details to SEBIVinita Nair
February 24, 2019Guide to identification of SBOs in your CompanyVinita Nair
February 18, 2019Identification of SBOs in case  of GDRsVinita Nair
February 18, 2019Amended SBO Riles narrow ambit of beneficial ownersNikita Snehil
February 13, 2019New SBO Rules- IllustrationsCorplaw team
February 12, 2019MCA revisits SBO RulesNikita Snehil
October 30, 2019Suggested Policy Framework for SBO rulesCorplaw Team
July 8, 2019Lecture 17 | Revised SBO Provisions | Power of 30Smriti Wadehra
December 8, 2018SEBI specifies format of SBO reportingNikita Snehil
September 9, 2018Significant Beneficial Owners (Part-3) | An UnderstandingVinod Kothari
September 8, 2018Significant Beneficial Owners (Part-2) | An UnderstandingVinod Kothari
September 8, 2018Significant Beneficial Owners (Part-1) | An UnderstandingVinod Kothari
August 20, 2018Lecture 1 | Significant Beneficial Owners | Power of 30 | Vinod Kothari & CompanyVinod Kothari
July 11, 2018FAQs on SBO Rules- Version 3Corplaw Team
July 5, 2019PPT on SBO Rules and layers of subsidiariesCorplaw Team
June 27, 2018SBO Rules in contradiction to section 90Vinita Nair
June 27,2018SBO Rules dilute the intent of section 90Vinita Nair
June 14, 2018MCA raises curtain on SBO Rules- Notifies final rules with several changesVinita Nair and Nikita Snehil
June 14, 2018MCA reduces SBO threshold from 25% to 10%Vinita Nair
February 18, 2018Crucial step taken by MCA to remove curtain on SBOsPammy Jaiswal and Richa Gupta
February 15, 2018MCA gears up for curtain raiser of SBOVinita Nair
August 24, 2018Senior Management Official as SBONikita Snehil