ICAI FAQ on Companies Act 2013. The publication have 177 question and answers and include amendments proposed in the Companies (Amendment) Bill 2016
FAQ on Companies Act 2013
The Corporate Laws & Corporate Governance Committee (CL & CGC) of the Institute, to facilitate the understanding and interpretation of the provisions of Companies Act, 2013, has brought out a publication titled as the Frequently Asked Questions in the Companies Act 2013. The publication covers a total number of 177 question and answers.
The Companies Act, 2013 was enacted four years back and since then the Ministry of Corporate Affairs has been regularly taking proactive initiatives by making the it more simple by issuing suitable notifications and introducing amendment bills.
In the 2013 Act, there are 470 sections but since then several provisions have been notified in the last two and a half year in a phased manner. Several amendments have been proposed in the Companies (Amendment) Bill, 2016 which is before the Parliament.
As per ICAI, the Institute has contributed substantially for the proposals in the Bill. In the FAQ amendments proposed in the Bill, have also been incorporated in the respective sections.
The FAQ is divided into following categories/sections
1. Incorporation and allied matters
2. Capital and allied matters
4. Board related matters
5. Management and Administration
7. Audit and Auditors
8. Secretarial audit
9. Deposits 1
10. Dividend 158-
11. Corporate Social Responsibility
12. Compromise and Arrangement
Annexure containing list of sections as notified and enforced as on 30th January, 2017
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