Navdeep Kaur

About Navdeep Kaur

Navdeep is working as legal counsel in Enterslice group companies having more than 4 years of experience. She has expertise in legal, corporate and regulatory matters.

How to change Authorized Signatory in GST

Today, in this article, we shall discuss the procedure to change authorized signatory after GST registration. GST filing is done by a chartered accountant (CA) or a consultant as approved by a company or organization. So while making the filing, CA or consultant always uses his own contact details such as the mobile number and […]

What is the Difference Between Direct Tax and Indirect Tax

The government imposes taxes on both individuals and companies, which are a major source of income for the government. The amount collected from taxes helps the government to build an economy that helps the government meeting numerous public expenses. Taxation can be defined as pecuniary burden that is imposed on individuals and corporations to support […]

Angel Tax – Everything you need to know about it

With government initiative to build up Startup India, several leverages are given to startups such as tax exemption, etc. Due to this reason, there is a surge in the development of many startups. Many investors across the world have made significant investments in the country due to the large market size. Angel tax is one […]

Maintenance and Inspection of Documents in Electronic Form

In India, mandatory provision was inserted under the Companies Act, 2013, which requires every registered company to maintain statutory records of company in form of books of account, records, minutes etc. In erstwhile companies Act, companies were required to maintain physical copies of its financial records. But with the Companies (Amendment) Act, 2006 emphasis was […]

Appointment of Key Managerial Personnel

Every company is required to appoint key managerial personnel as per provisions laid down under the companies act, 2013 after getting the approval for company registration. These managerial staffs are top decision-maker of a company and take care of day to day activities to further growth of the company. This personnel is appointed by the […]

Inspection of Minutes Book of General Meeting

A Company is a legal entity incorporated with due process of company registration under the companies act, 2013.  All the affairs of the company performed by Directors of the company, which act as the governing body of the company. Further, many statutory powers and rights are also given to stakeholders, members, and debenture holders of […]

Director’s Report – What is Director’s Report as per Companies Act, 2013

Every company which is registered under the Companies Act, 2013, is required to attach director’s report with financial statement and required to submit before members of the company during annual general meeting of the company. As per the provisions of section 134 of the companies act, 2013 every company after getting the company registration done, […]

Right to Inspect by Members of the Company

The companies act, 2013, has given many powers and rights to shareholders, directors, debenture holders, etc.  The persons on the key managerial position, such as directors and other officials, have been given a statutory position and certain rights. Further certain rights have also been provided to various members of the company, which also includes the […]

Duties of Directors and Number of Directorships

A Company is a separate legal entity after availing Company Registration as per the provisions of the Companies Act, 2013. And all affairs of the company are to be performed by Board of Directors which acts as governing body of the company. The company as an artificial body cannot act by its own so act […]

Appointment of Additional Director in a Company as per Companies Act, 2013

Company is an artificial legal entity which doesn’t have any physical presence and cannot run by its own. So in order to run the affairs of it after Company Registration, it needs the Board of Directors. Board of Directors is controlling authority of the company which supervises and protects the interest of all shareholders of […]

Power and Duties of Auditors and Auditing Standards

There are certain statutory rights and duties of auditor which have been provided by the Companies Act, 2013[1]. These provisions related to rights and duties of an auditor have been defined under Section 143 of the Companies Act, 2013. Although there is no direct mention of auditor’s powers in order to perform its duties, auditor […]

What is Corporate Social Responsibility? – An Overview

With globalization Corporate Social Responsibility (CSR) has got much recognition during the past few years. It has not only emerged and established in India, but globally it has been adopted and accepted too. Organizations like the United Nations (UN), International Labor Organization (ILO), Organization for Economic Co-operation and Development (OECD) have set various guidelines in […]

Punishment for Failure to Distribute Dividends

As per the provisions of Section 123 of the Companies Act, 2013, a company which has been incorporated as per the provisions of Companies Act except a company incorporated under Section 8 may declare its dividend. In case if a company fails to pay a dividend within the prescribed period as defined in the law, […]

Investor Education and Protection Fund- IEPF

Ministry of Corporate Affairs (MCA) under sub-section (1) of 205C of the Companies Act, 1956 has established a fund called as the Investor Education and Protection Fund (IEPF) through the Companies (Amendment) Act, 1999. The prime objective behind this was to educate, aware and secure the interests of investors in securities and further encourage governing […]