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Directors and their Role in a Company A company, being an artificial person, is managed and controlled by its officers called the directors of the company. According to the inclusive definition under the Companies Act, 2013, a Director means a Director appointed to the Board of a company. The Directors are the head of a … Read more
[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) Government of India Ministry of Corporate Affairs NOTIFICATION New Delhi, the 19th January, 2015 G.S.R. (E) .— In exercise of the powers conferred by the second proviso to sub-section (1), sub-section (4) and clause (f) of sub-section (6) of section 149, … Read more
Section 78A of Finance Act 2013 prescribes for personal penalty on employees, Directors, managers or secretary of company. The penalty provided under section 78A is in addition to penalties prescribed for the company. As per section 78A : “Where a company has committed any of the following contraventions, namely:— (a) evasion of service tax, or (b) issuance … Read more