The QRMP scheme allows GST taxpayers with up to Rs.5 crore turnover to file quarterly returns while paying tax monthly. Learn about QRMP eligibility, IFF, payment options, and filing timeline.

TaxClue Team

13 May

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Company Law

Section 185 and 186 of Companies Act: Loans and Investments by Companies

Section 185 prohibits loans to directors while Section 186 regulates inter-corporate loans and investments. Learn compliance requirements, limits, and exemptions under Companies Act 2013.

IEPF: Investor Education and Protection Fund - Unclaimed Dividends and Shares

IEPF requires companies to transfer unclaimed dividends and shares to the government fund after 7 years. Learn IEPF rules, transfer process, and refund claims under Companies Act 2013.

Annual General Meeting (AGM): Convening, Agenda, Quorum and Compliance

AGM is mandatory for all companies except OPCs. Learn AGM rules including timeline, notice period, quorum, resolutions, proxies and compliance requirements under Companies Act 2013.

Extraordinary General Meeting (EGM): Process, Notice and Requisition Rights

EGM is called for urgent business between two AGMs. Learn about EGM convening by Board, requisition by members, court-ordered EGM, notice requirements and voting procedures.

Secretarial Standards SS-1 and SS-2: Board Meetings and General Meetings

SS-1 governs board meetings and SS-2 governs general meetings of companies. Learn key requirements of these mandatory ICSI standards under Companies Act 2013.

Postal Ballot and E-Voting: Process and Applicability Under Companies Act 2013

Certain company resolutions must be passed through postal ballot. Learn which items require postal ballot, e-voting process, scrutinizer role, and timeline under Companies Act 2013.

Books of Account and Statutory Registers Under Companies Act 2013

Companies must maintain specific books of account and statutory registers under Companies Act 2013. Learn about mandatory registers, inspection rights, digitization, and penalties for non-maintenance.

Conversion of Company: Private to Public, Public to Private, LLP to Company

Companies can convert between private and public status, or convert from LLP to company. Learn the legal process, ROC filings, and eligibility conditions for conversion under Companies Act 2013.