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Author · TaxClue
Vikas Sharma
Tax & Compliance Expert, TaxClue
About
Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.
Articles
Sections 8–10 of the Protection of Plant Varieties and Farmers' Rights Act, 2001: general functions of the Authority, authentication of its orders and delegation of its powers3 Oct 2026
Sections 4–7 of the Protection of Plant Varieties and Farmers' Rights Act, 2001: meetings of the Authority, committees, officers and employees, and the Chairperson as chief executive3 Oct 2026
Section 3 of the Protection of Plant Varieties and Farmers' Rights Act, 2001: establishment of the PPV&FR Authority, its Chairperson, fifteen members, member-secretary and Standing Committee3 Oct 2026
Section 2 of the Protection of Plant Varieties and Farmers' Rights Act, 2001: definitions of breeder, variety, extant variety, farmers' variety, essentially derived variety, farmer, seed and the other terms3 Oct 2026
Section 1 of the Protection of Plant Varieties and Farmers' Rights Act, 2001: short title, extent, the two commencement dates and what the Act is for3 Oct 2026
Paragraphs 26–29 of SS-4 (Secretarial Standard on Report of the Board of Directors): approving the Board's Report at a meeting, who signs it, attaching it to the financial statements, sending it to members and filing it with the Registrar3 Oct 2026
Paragraphs 13–25 of SS-4 (Secretarial Standard on Report of the Board of Directors): risk management, vigil mechanism, material orders, auditors' qualifications, secretarial audit, insolvency, annual return, listed-company disclosures and POSH3 Oct 2026
Paragraphs 7–12 of SS-4 (Secretarial Standard on Report of the Board of Directors): subsidiaries, deposits, loans, guarantees and investments, related party contracts, CSR, and energy, technology and foreign exchange3 Oct 2026
Paragraph 6 of SS-4 (Secretarial Standard on Report of the Board of Directors): Directors and KMP, meetings, the directors' responsibility statement, independent directors, evaluation, remuneration and internal financial controls3 Oct 2026
Paragraphs 3–5 of SS-4 (Secretarial Standard on Report of the Board of Directors): disclosing changes in share capital and debt, issue of shares and securities, credit ratings, and amounts and shares transferred to the IEPF3 Oct 2026
Paragraphs 1 and 2 of SS-4 (Secretarial Standard on Report of the Board of Directors): scope, the abridged report for OPCs and small companies, defined terms, and the company-specific and general information the Board's Report should give3 Oct 2026
Paragraphs 6–10 of SS-3 (Secretarial Standard on Dividend): the unpaid dividend account, transfer to the IEPF, no revocation of dividend, preserving records, disclosure, and listed companies (Annexure 'A')3 Oct 2026