Internal Audit As per section 138 of Indian Companies Act 2013 read with Rule 13 Of Companies Accounts Rules 2014 certain class of companies are required to appoint Internal Auditors. Remuneration under section 1971 cannot be calculated since there is a loss in the financial year as per section 1973 the company can pay remuneration not exceeding the limit prescribed under schedule V ie Rs 84 lakh per annum in this case.
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. The Net profit under section 198 of companies act of company in FY 2016-17 is Rs -25 lakhs. 2 A company to which this section applies may not a make a quasi-loan to a director of the company or of its holding company or b give a guarantee or provide security in connection. There are changes that may be brought into force at a future date.
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An extract of Rule 13 of Companies Accounts Rules 2014 is as follows- Extract of Rule 13 of Companies Accounts Rules 2014 13. Changes that have been made appear in the content and are referenced with annotations. Companies Act 2016.
Corporate Social Responsibility CSR is nowhere defined in Companies Act 2013 but as per Rule 21 d of the CSR Rules Corporate Social Responsibility means the activities undertaken by a Company in pursuance of its statutory obligation laid down in section 135 of the Act in accordance with the provisions contained in these rules but shall not include the. Companies Act 2006 Section 172 is up to date with all changes known to be in force on or before 07 July 2022. 198 Quasi-loans to directors.
1 This section applies to a company if it is a a public company or b a company associated with a public company.
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