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FINAL COURSE

SUPPLEMENTARY STUDY PAPER ON CORPORATE AND ALLIED LAWS

[A discussion on the notified sections of the Companies Act, 2013 and significant circulars and clarification issued by the Ministry of Corporate Affairs from 12th September, 2013 to 31st January, 2014]

(Relevant for students appearing for November, 2014 examinations)

BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA This Supplementary Study Paper has been prepared by the faculty of the Board of Studies of the Institute of Chartered Accountants of India. Permission of the Council of the Institute is essential for reproduction of any portion of this paper. Views expressed herein are not necessarily the views of the Institute.

© The Institute of Chartered Accountants of India

This Supplementary Study Material has been prepared by the faculty of the Board of Studies of the Institute of Chartered Accountants of India with a view to assist the students in their education. While due care has been taken in preparing this Supplementary Study Material, if any errors or omissions are noticed, the same may be brought to the attention of the Director of Studies. The Council of the Institute is not responsible in any way for the correctness or otherwise of the amendments published herein. ©THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher. Website : www.icai.org

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