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  • Related Party Transactions (RPT) under Companies Act, 2013 - Tax Guru
    Provisions regarding Related Party Transaction are encapsulated under 188 of the Companies Act, 2013 (“the Act”) read with rule 15 of the Companies (Meetings of Board and its Powers) Rules, 2014 which provides that a company cannot enter into any contract or arrangement with a related party except with the prior approval of Board or
  • RELATED PARTY (Revised Edition) - ICSI
    Transactions between related parties may not be made on the same terms as between unrelated parties By virtue of existing relationship, related party Issue: Whether trustee will be covered in the definition of related party? View: Companies Act, 2013 does not cover ‘trusts’ within the definition of ‘related party’ under Section 2(76) as they are neither natural persons not firms companies
  • Section 188. Related party transactions | Companies Act Integrated . . .
    (i) a company having a paid-up share capital of ten crore rupees or more shall not enter into a contract or arrangement with any related party; or (ii) a company shall not enter into a transaction or transactions, where the transaction or transactions to be entered into-
  • Related Party Transactions - Companies Act 2013 - ClearTax
    SEBI Governs Related Parties and Related Party Transactions The SEBI Clause 49 also states certain regulatory requirements for related party transactions It defines a related party transaction as a transaction that includes the transfer of resources services obligation Its scope is of a wider range than the Companies Act 2013
  • FAQs on Related Party Transactions under Companies Act, 2013 - CAclubindia
    Provisions of the 2013 Act and Rules framed thereunder in relation to related party and related party transactions are effectively applicable from 1 April 2014 The clause 49 of the listing agreement is now effective in a piecemeal basis
  • The Companies Act 2013 - Grant Thornton Bharat
    According to the revised Clause 49, a related party transaction is a transaction, either with a cost or without it, for transfer of resources, services; and or obligations between a company and related party
  • Related Party Transactions under Companies Act, 2013 and SEBI - V J M . . .
    Where a related party transaction does not occur in the normal course of business or is not at an arm’s length price and the value of the transaction exceeds the materiality threshold under the Companies Act, 2013, shareholders’ approval via resolution is required
  • GUIDANCE NOTE ON RELATED PARTY TRANSACTIONS - ICSI
    Every transaction with a related party may not be a ‘related party transaction’ although every ‘related party transaction’ is necessarily a transaction with a related party
  • Related Party Transaction Under Companies Act 2013
    Yes, Related Party Transactions (RPTs) are reportable and require disclosure under the Companies Act, 2013 This is outlined in Section 188 of the Act, which governs related party transactions Here’s why RPTs are reportable :
  • A brief analysis of ‘Related Party Transaction’ pursuant to the . . .
    Laws governing related party transactions: Companies Act, 2013 – Section 177 and 188; SEBI (LODR) Regulations, 2015 – Regulation 23 read with Schedule V; The requirements concerning related party transactions under the Act and SEBI (LODR) Regulations, 2015 may be divided into four key parts: Who is Related Party ? What are Related Party





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