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Related Party Transactions under the Companies Act, 2013

Related Party Transactions under the Companies Act, 2013

Author(s)
:  Dr. K.S. Ravichandran
ISBN
:  9789351434146
Year
:  2015
Format
:  Soft Cover
Edition
:  1st Edition
Price
:  INR 900.00 / US$ 45
  • Description

Commentary on the provisions of the Companies Act of 2013 relating to Related Party Transactions (transactions between persons in positions of responsibilities in Companies and their relatives in the same company or other companies). Following provisions affecting Related Party Transactions under Companies Act 2013 and related laws are discussed:

    a) Statutory Duties of Directors
    b) Regulatory Compliances
    c) Legal and Penal Consequences of appointing relatives to the office or place of profit
    d) Managerial Remuneration
    e) Provisions under the Income tax Act, 1961 affecting domestic transactions involving related party transactions
    f) Related Party Transactions in One Person Company
    g) Accounting of Related Party Transactions under AS – 18


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