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 Maluhttps://vinodkothari.com/2024/06/control-based-sbo-identification-beyond-the-current-legislation/
12th December, 2023 Presentation on Significant Beneficial Owners (for companies & LLPs)Team Corplawhttps://vinodkothari.com/2023/12/presentation-on-significant-beneficial-owners-for-companies-llps/
30th October, 2023Designated Persons to reveal beneficial owners: Summary of the 27th October notificationVinod Kotharihttps://youtu.be/14vEzcIKF3c?feature=shared
November 20, 2023SBOs behind LLPs all set to be surfacedAvinash Shetty and Hari Dwivedihttps://vinodkothari.com/2023/11/sbos-behind-llps-all-set-to-be-surfaced/
October 30,2023Designated Persons to reveal beneficial owners:Summary of the 27th October notificationTeam Corplawhttps://vinodkothari.com/2023/10/designated-persons-to-reveal-beneficial-ownerssummary-of-the-27th-october-notification/
October 28, 2023Designated to reveal beneficiary identity: all companies mandated to name onePayal Agarwalhttps://vinodkothari.com/2023/10/companies-to-disclose-designated-person-with-respect-to-beneficial-interest-in-shares/
February 19, 2021Extending provisions of the Companies Act, 2013 to Limited Liability PartnershipsVinod Kothari and Companyhttps://vinodkothari.com/2021/02/extending-companies-act-to-limited-liability-partnerships/
December 23, 2020First phase of commencement of Companies (Amendment) Act, 2020Smriti Wadehra, and Henil Shahhttps://vinodkothari.com/2020/12/first-phase-of-commencement-of-companies-amendment-act-2020/
July 02, 2019Ben-2 goes livePammy Jaiswalhttp://vinodkothari.com/ben-2_goes-live/
July 02, 2019MCA set to deploy the eForm for reporting details of SBOsAmbika Mehrotrahttp://vinodkothari.com/2019/07/mca-set-to-deploy-the-eform-for-reporting-details-of-sbo/
April 11, 2019SBO Declaration: Whose Responsibility Is It Anyways?Vinita Nairhttp://vinodkothari.com/2019/04/sbo-declaration-whose-responsibility-is-it-anyways/
March 23, 2019Meaning  of  SBO  Rules-Carve  out  for shares  held  by  Regulated  Investment VehiclesVinod Kotharihttp://vinodkothari.com/2019/03/meaning-of-sbo-rules-carve-out-for-shares-held-by-regulated-investment-vehicles/
February 24, 2019Guide to disclosure of SBO details to SEBIVinita Nairhttp://vinodkothari.com/2019/02/guide-to-disclosure-of-sbo-details-to-sebi/
February 24, 2019Guide to identification of SBOs in your CompanyVinita Nairhttp://vinodkothari.com/2019/02/guide-to-identification-of-sbo-in-your-company/
February 18, 2019Identification of SBOs in case  of GDRsVinita Nairhttp://vinodkothari.com/2019/02/identification-of-sbos-in-case-of-gdrs/
February 18, 2019Amended SBO Riles narrow ambit of beneficial ownersNikita Snehilhttp://vinodkothari.com/2019/02/amended-sbo-rules-narrow-ambit-of-beneficial-owners/
February 13, 2019New SBO Rules- IllustrationsCorplaw teamhttp://vinodkothari.com/2019/02/new-sbo-rules-illustrations/
February 12, 2019MCA revisits SBO RulesNikita Snehilhttp://vinodkothari.com/2019/02/mca-revisits-sbo-rule/
October 30, 2019Suggested Policy Framework for SBO rulesCorplaw Teamhttp://vinodkothari.com/2018/10/suggested-policy-framework-for-sbo-rules/
July 8, 2019Lecture 17 | Revised SBO Provisions | Power of 30Smriti Wadehrahttps://www.youtube.com/watch?v=kPjIdeBD_Kg
December 8, 2018SEBI specifies format of SBO reportingNikita Snehilhttp://vinodkothari.com/2018/12/sebi-specifies-format-for-sbo-reporting/
September 9, 2018Significant Beneficial Owners (Part-3) | An UnderstandingVinod Kotharihttps://youtu.be/pZmfvLHU0AE?feature=shared
September 8, 2018Significant Beneficial Owners (Part-2) | An UnderstandingVinod Kotharihttps://youtu.be/tF4JU5nmwy0?feature=shared
September 8, 2018Significant Beneficial Owners (Part-1) | An UnderstandingVinod Kotharihttps://youtu.be/1GtXvmWJzfc?feature=shared
August 20, 2018Lecture 1 | Significant Beneficial Owners | Power of 30 | Vinod Kothari & CompanyVinod Kotharihttps://www.youtube.com/watch?v=NJBJft70pTk
July 11, 2018FAQs on SBO Rules- Version 3Corplaw Teamhttp://vinodkothari.com/2018/07/faqs-on-sbo-rules/
July 5, 2019PPT on SBO Rules and layers of subsidiariesCorplaw Teamhttp://vinodkothari.com/2018/07/ppt-on-sbo-rules-and-layers-of-subsidiaries/
June 27, 2018SBO Rules in contradiction to section 90Vinita Nairhttp://vinodkothari.com/2018/06/sbo-rules-in-contradiction-to-section-90/
June 27,2018SBO Rules dilute the intent of section 90Vinita Nairhttp://vinodkothari.com/2018/06/sbo-rules-dilute-the-intent-of-section-90/
June 14, 2018MCA raises curtain on SBO Rules- Notifies final rules with several changesVinita Nair and Nikita Snehilhttp://vinodkothari.com/2018/06/mca-issues-final-rules-on-section-90/
June 14, 2018MCA reduces SBO threshold from 25% to 10%Vinita Nairhttp://vinodkothari.com/2018/06/mca-reduces-sbo-threshold-from-25-to-10/
February 18, 2018Crucial step taken by MCA to remove curtain on SBOsPammy Jaiswal and Richa Guptahttp://vinodkothari.com/2018/02/crucial-step-taken-by-mca-to-remove-the-curtain-on-sbos/
February 15, 2018MCA gears up for curtain raiser of SBOVinita Nairhttp://vinodkothari.com/2018/02/mca-gears-up-for-curtain-raiser-of-sbo/
August 24, 2018Senior Management Official as SBONikita Snehilhttp://vinodkothari.com/2018/08/senior-management-official-as-significant-beneficial-owner/