Related Party transactions
1 December 2014

Under the Companies Act, 2013, the scope and coverage of related party transactions has been made more complex and intricate – besides strict procedural compliances have been foisted. In my view, Section 188 is still liberal as compared to previous Section 297 of Companies Act, 1956. In this Article, an attempt has been by the author to explain and amply the coverage, scope and intent of “Related Party Transactions”.


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