The Companies (Management and Administration)Amendment Rules, 2023.

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 21st January, 2023 G.S.R. 44(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies(Management and Administration) Rules, 2014, namely:-1. Short title and commencement.-(1) These rules […]

S.O. 1269(E).—Establishment of C-PACE

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 17th March, 2023   S.O. 1269(E).—In exercise of the powers conferred by sub-section (1) of section 396 of theCompanies Act, 2013 (18 of 2013) (hereinafter referred to as the Act), the Central Government herebyestablishes a Centre for Processing Accelerated Corporate Exit (hereinafter referred to as C-PACE).2. The C-PACE shall

The Companies (Indian Accounting Standards)Amendment Rules, 2023.

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st March, 2023   G.S.R. 242(E). — In exercise of the powers conferred by section 133 read with section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government, in consultation with the National Financial Reporting Authority,hereby makes the following rules further to amend the Companies (Indian Accounting

The Companies (Compromises, Arrangementsand Amalgamations) Amendment Rules, 2023.

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 15th May, 2023   G.S.R. 367(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read withsection 233 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rulesfurther to amend the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, namely

The Companies (Accounts) SecondAmendment Rules, 2023.

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st May, 2023   G.S.R. 408(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section(3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137and section 138 read with section 469 of the Companies

The Limited Liability Partnership (Amendment)Rules, 2023.

MINISTRY OF CORPORATE AFFAIRS`NOTIFICATIONNew Delhi, the 2nd June, 2023   G.S.R. 411(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 79 of the LimitedLiability Partnership Act, 2008 (6 of 2009), the Central Government hereby makes the following rules further toamend the Limited Liability Partnership Rules, 2009, namely: –1. Short title and

Capital Expenditure – CAPEX

Capital expenditures are payments made for goods or services that are recorded or capitalized on a company’s balance sheet instead of expensed on the income statement. A capital expenditure (“CapEx” for short) is the payment with either cash or credit to purchase long-term physical or fixed assets used in a business’s operations. The expenditures are capitalized

Advisory shares

Advisory shares are a type of equity compensation given to company advisors in lieu of (or on top of) a professional fee. Similar to employee stock options, issuing advisory shares to those key inception-phase advisors are common practice for early-stage startups. Advisory shares are a type of equity instrument that are used to provide advice and