The instances of Related Party Transactions (RPTs) can cause actual or potential conflict of interest between the company and its shareholders. RPTs are sometimes used as a channel to transfer funds for benefit of certain related persons. Although not all RPTs are illegal, there are certain restrictions and requirements while undertaking RPTs.

Vinod Kothari and Company has been in constant endeavor to analyses and provide guidance on the matters arising therefrom.

Date of PublicationTitleAuthor/ SpeakerLink
October 14, 2024Subsidiaries to refer LODR definition of ‘related party” – going too far with relationships?Team CorplawSubsidiaries to refer LODR definition of ‘related party” – going too far with relationships?
May 06, 2024Relinquishment of source of profit in favour of an RP: also an RPTMahak Agarwalhttps://vinodkothari.com/2024/05/relinquishment-of-source-of-profit-in-favour-of-an-rp-also-an-rpt/
May 01, 2023Evolution of concept of related parties and related party transactionsVinod Kotharihttps://vinodkothari.com/2023/05/evolution-of-concept-of-related-parties-and-related-party-transactions/
March 19, 2023Lecture on purpose and effect test for RPTsVinod Kotharihttps://youtu.be/QMsboXyK0mo
March 18, 2023FAQs on Purpose and Effect test for RPTsTeam CorplawFAQs on Purpose and Effect test for RPTs
March 17, 2023Purpose and Effect Test for RPTsVinod Kotharihttps://vinodkothari.com/2023/03/purpose-and-effect-test-for-related-party-transactions/
6th February, 2023Identification Of Related Parties Of SubsidiariesAisha Begum Ansarihttps://vinodkothari.com/2023/02/identification-of-related-parties-of-subsidiaries/
9th November, 2022RPT compliances by subsidiaries of listed entities under LODRVinita Nairhttps://youtu.be/Rm1kdedYFrk
3rd November, 2022RPT compliances by subsidiaries of listed entities (Presentation)Vinita Nair & Sikha Bansalhttps://vinodkothari.com/2022/11/rpt-compliances-by-subsidiaries-of-listed-entities-presentation/
1st October 2022FAQs on half-yearly disclosure of RPTs to the stock exchangesTeam Corplawhttps://vinodkothari.com/2022/10/faqs-on-half-yearly-disclosure-of-rpts-to-the-stock-exchanges/
30th July, 2022Podcast on Regulatory framework on RPTs- a quick snapshotSikha Bansalhttps://open.spotify.com/episode/3WgtV2NkJGNZPoMCfanC4B
14th July, 2022Podcast on Taking RPTs to shareholders for approvalAnushka Vohrahttps://open.spotify.com/episode/3L3YmRHWOgdyIobmkoZWTi
09th May, 2022Youtube lecture on Guidance on framing Policy on Materiality of RPTsAnushka Vohrahttps://www.youtube.com/watch?v=Daw4dTFBpQM
26th April, 2022Snippet: Guidance note on Disclosure of Related Party Transactions under Reg. 23 (9) of LODRKaushal Shahhttps://vinodkothari.com/2022/04/guidance-note-on-disclosure-of-related-party-transactions-under-reg-23-9-of-lodr/
10th April 2022Life of shareholders’ approval for material related party transactionsVinod Kothari and Vinita Nairhttps://vinodkothari.com/2022/04/shareholders-approval-for-material-related-party-transactions/
22nd January 2022Related Party Transactions -Implementing The New LODR FrameworkTeam Vinod Kothari & Companyhttps://vinodkothari.com/2022/01/related-party-transactions/
18th January 2022FAQs on RPT regulatory framework as amended by the 6th LODR AmendmentTeam Vinod Kothari & Companyhttps://vinodkothari.com/2022/01/faqs-on-rpt-regulatory-framework-as-amended-by-the-6th-lodr-amendment/
17th January 2022The nitty-gritty of shareholders’ approval for material RPTsTeam Vinod Kothari & Companyhttps://vinodkothari.com/2022/01/the-nitty-gritty-of-shareholders-approval-for-material-rpts/
3rd December, 2021New Materiality Threshold for RPTs: Nagging questions on shareholder approvalVinita Nair and Sikha Bansalhttps://vinodkothari.com/2021/12/new-materiality-threshold-for-rpts-nagging-questions-on-shareholder-approval/
19th November, 2021Presentation on Amended SEBI Framework on Related Party TransactionsTeam Corplawhttps://vinodkothari.com/2021/11/presentation-on-amended-sebi-framework-on-related-party-transactions/
25th November, 2021Enhanced disclosures for RPT approvals under LODRAjay Kumar K Vhttps://vinodkothari.com/2021/11/cartload-of-disclosures-for-approving-and-reporting-rpts-under-lodr/
23rd November, 2021Youtube lecture on Amendment in SEBI Framework for RPTsVinod Kotharihttps://www.youtube.com/watch?v=dMlIDKEAmZo&t=44s
19th November, 2021Presentation on Amended SEBI Framework on RPTTeam Vinod Kothari & Co.https://vinodkothari.com/2021/11/presentation-on-amended-sebi-framework-on-related-party-transactions/
13th November, 2021SEBI wides the sweep of related party provisions drasticallyShaivi Bhamaria and Sharon Pintohttps://vinodkothari.com/2021/11/sebi-widens-the-sweep-of-related-party-provisions-drastically/
11th November, 2021Snapshot of SEBI (LODR) (6th Amendment) Regulations, 2021Parth Vedhttps://vinodkothari.com/2021/11/snapshot-of-sebi-lodr-6th-amendment-regulations-2021/
10th November, 2021SEBI notifies stricter norms for RPTsVinita Nairhttps://vinodkothari.com/2021/11/sebi-notifies-stricter-norms-for-rpts/
15th June, 2020Transacting by exception: Listed entities in India give substantive carve out for RPTsVinita Nairhttps://vinodkothari.com/wp-content/uploads/2020/06/Final-RPT-exclusion-VN-maam-Copy.pdf
30th January, 2020Expanding the web of control over related party transactionsMunmi Phukonhttp://vinodkothari.com/2020/01/expanding-the-web-of-control-over-related-party-transactions/
28th January,2020SEBI Proposes Stricter norms for RPTsVinita Nairhttp://vinodkothari.com/2020/01/sebi-proposes-stricter-norms-for-rpts/
19th November, 2019MCA Revisits the existing cap of materiality of related party transactions u/s 188Munmi Phukonhttp://vinodkothari.com/2019/11/mca-revisits-the-existing-cap-of-materiality-of-related-party-transactions-u-s-188/
26th April, 2018Implication of definitional change in related parties – As per the Companies (Amendment) Act, 2017Smriti Wadehrahttp://vinodkothari.com/2018/04/implication-of-definitional-change-in-related-parties/
22nd September, 2018YouTube Lecture | Related Party Transactions (RPTs) | Power of 30Pammy Jaiswalhttps://www.youtube.com/watch?v=0aPsNYzF6UQ
22nd September, 2018Presentation on Related Party TransactionsPammy Jaiswalhttp://vinodkothari.com/wp-content/uploads/2018/09/RPT-2-1.pdf
September, 2017Presentation on Related Party TransactionsAmeet Royhttp://vinodkothari.com/2017/09/presentation-on-related-party-transactionrpts-an-overview/
March, 2017Presentation On Related Party TransactionsVinod Kotharihttp://vinodkothari.com/2017/03/presentation-on-related-party-transactions/
February 01, 2016Reimbursement of Expenses-Whether an RPT?Jyoti Srivastvahttps://vinodkothari.com/2016/02/reimbursement-of-expenses-whether-an-rpt/