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1. • Aggregate value of the paid-up share capital

     • “net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account, securities premium account and debit or credit balance of profit and loss account,, after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and...
     ca2013.com › section-257-net-worth

     Section 2(57).Net Worth | Companies Act Integrated Ready ...

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   Should net worth/turnover/profit be considered for CSR applicability?

   • Networth/Turnover/Profit has to be evaluated as per the financials of ‘immediately preceding financial year’. Whether net profits to be considered for CSR applicability should be before or after tax? Net profit for the purpose of section 135 of CA, 2013 has to be considered before tax.

   CORPORATE SOCIAL RESPONSIBILITY - ICSI

   www.icsi.edu/media/filer_public/93/e5/93e5b6aa-a769-420d-8be1-a158f8593227/vk.pdf

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   What does 'instrument' mean in Companies Act 2013?

   • The word ‘Instrument’ is not defined in the Companies Act, 2013. However, as per section 3(14) of the Indian Stamp Act, 1899, "Instrument" includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or record.

   FAQs ON THE COMPANIES ACT, 2013 - ICSI

   www.icsi.edu/webmodules/CompaniesAct2013/Final FAQsonCompaniesAct2013.pdf

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   How to convert a company to another company under this act?

   • 18. Conversion of companies already registered.— (1) A company of any class registered under this Act may convert itself as a company of other class under this Act by alteration of memorandum and articles of the company in accordance with the provisions of this Chapter.

   THE COMPANIES ACT, 2013 - Ministry Of Corporate Affairs

   www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf

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   What is the corresponding register and index of beneficial owners?

   • (3) The register and index of beneficial owners maintained by a depository under section 11 of the Depositories Act, 1996 (22 of 1996), shall be deemed to be the corresponding register and index for the purposes of this Act.

   THE COMPANIES ACT, 2013 - Ministry Of Corporate Affairs

   www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf

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3. www.icsi.edu › media › portalsCompanies (Amendment) Act, 2017 - ICSI

   www.icsi.edu › media › portals

   •Net worth means paid up share capital and all reserves created out of the profits, securities premium account and debit or credit balance of profit and loss account _

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4. ca2013.com › section-257-net-worthSection 2(57).Net Worth | Companies Act Integrated Ready ...

   ca2013.com › section-257-net-worth

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   4 days ago · “net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account , after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves ...

5. www.mca.gov.in › Ministry › pdfTHE COMPANIES ACT, 2013 - Ministry Of Corporate Affairs

   www.mca.gov.in › Ministry › pdf

   THE COMPANIES ACT, 2013 _____ ARRANGEMENT OF SECTIONS _____ CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent, commencement and application. 2. Definitions. CHAPTER II INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO 3. Formation of company. 4. Memorandum. 5. Articles. 6. Act to override memorandum, articles, etc. 7. Incorporation of ...

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6. www.icsi.edu › media › filer_publicCORPORATE SOCIAL RESPONSIBILITY - ICSI

   www.icsi.edu › media › filer_public

   Networth/Turnover/Profit has to be evaluated as per the financials of ‘immediately preceding financial year’. Ex: To determine CSR applicability of FY 2021-22 we have to check trigger limits as per the financials of 2020-21.

7. www.icsi.edu › webmodules › CompaniesAct2013FAQs ON THE COMPANIES ACT, 2013 - ICSI

   www.icsi.edu › webmodules › CompaniesAct2013

   As per rule 2(k) of the Companies (Specification of Definitions Details) Rules, 2014, ‘Executive Director’ means, “a whole-time director as defined in clause (94) of section 2 of the Act”.

8. e-book.icsi.edu › ActpagedisplayCompanies Act, 2013

   e-book.icsi.edu › Actpagedisplay

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   (1) In computing the net profits of a company in any financial year for the purpose of section 197,— (a) credit shall be given for the sums specified in sub-section (2), and credit shall not be given for those specified in sub-section (3); and

9. e-book.icsi.edu › defaultCompanies Act, 2013 - ICSI

   e-book.icsi.edu › default

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   Section 1 & 2. Chapter II Incorporation of Company and Matters Incidental thereto. Section 3 to 22. Chapter III Part - I Prospectus and Allotment of Securities. Section 23 to 41. Chapter III Part - II The Companies (Private Placement) Section 42. Chapter IV Share Capital and Debentures. Section 43 to 72.