Layer restrictions under Section 186(1) of Companies Act, 2013 Simrat Singh, Executive | corplaw@vinodkothari.com Regulations often attempt to curb opacity in corporate structures, transactions and arrangements. Opacity may quite often be the breeding ground for ulterior designs. Opaque corporate structures may be used for hiding the identity of real owners, or to shift corporate funds […]
Simrat Singh, Executive | finserv@vinodkothari.com There is an age-old distinction between financial leases and operating leases; this arose from accounting standards, and has had a sunset, from the perspective of the lessee, because of a change in accounting standards. Globally, IFRS 16, replacing the earlier standards IAS 17, became effective from 1st January, 2019. Note […]
-Neha Malu & Dayita Kanodia (finserv@vinodkothari.com) Under the SARFAESI Act, only qualified buyers can invest in security receipts (SRs). The term “Qualified Buyer” has been defined under section 2(1)(u) of the SARFAESI Act, 2002, to mean a financial institution, insurance company, bank, state financial corporation, state industrial development corporation, trustee or an ARC or any […]
– Team Corplaw | corplaw@vinodkothari.com Read More: FAQs on Standards for minimum information to be disclosed for RPT approval Information Explosion for Related Party Transactions: Need of the hour or too much to handle?
Register here: https://forms.gle/t2srMSabnyVfBPyZA Read More: FAQs on Standards for minimum information to be disclosed for RPT approval Information Explosion for Related Party Transactions: Need of the hour or too much to handle? Related Party Transactions- Resource Centre
– Team Corplaw | corplaw@vinodkothari.com In view of revision in the Industry Standards Note, we have revised our FAQs on the subject. Kindly read the revised FAQs on the link here: https://vinodkothari.com/2025/07/faqs-on-standards-for-minimum-information-to-be-disclosed-for-rpt-approval/ Read more: Information Explosion for Related Party Transactions: Need of the hour or too much to handle? Related Party Transactions- Resource Centre LODR […]
– Team Corplaw | corplaw@vinodkothari.com (as per the flow chart below) In view of the significance of the topic, we are collating our comprehensive FAQs on the same. Access the same below. Read More: FAQs on Standards for minimum information to be disclosed for RPT approval Related Party Transactions- Resource Centre LODR Resource Centre Read […]
Changes proposed in manner of RP identification, threshold for significant RPTs – Avinash Shetty, Manager and Sourish Kundu, Executive | corplaw@vinodkothari.com Background of CP Related Party Transactions (“RPTs”) have been one such evergreen and ever-evolving aspect of corporate governance that has been put to guardrails on a frequent basis. SEBI, in its Consultation Paper dated […]