All about Related Party Transactions – Part 4 (Disclosures, Audit Committee, Registers, Meeting notices, Penalties)
Disclosures Companies Act 2013 Specified Transactions – Non Arm’s Length transactions & Material Arm’s Length transactions To be reported vide Form AOC-2 LODR Half yearly on consolidated basis AS/Ind AS All transactions Audit Committee Approval or any subsequent modification of RPTs In case of RPTs other than those referred to in Sec 188, Audit Committee …