Bharat Treatise on Related Party Transactions By CA Kamal Garg Edition 2025

Treatise on Related Party Transactions By CA Kamal Garg

Treatise on Related Party Transactions By CA Kamal Garg

Contents

Chapter 1       Related Parties under Companies Act

Chapter 2       Related Parties under SEBI LODR

Chapter 3       Ind AS 24 (IAS 24): Related Parties

Chapter 4       Declaration in Respect of Beneficial Interest in any Share

Chapter 5       Promoter and Promoter Group

Chapter 6       Related Party Transactions – under Companies Act and SEBI LODR

Chapter 7       Omnibus Approval

Chapter 8       Material Related Party Transactions

Chapter 9       Disclosure of RPTs to the Stock Exchanges

Chapter 10     Borrowing Powers of Directors of a Company

Chapter 11     Loans and Investment by the Companies

Chapter 12     Restriction on Non-Cash Transactions involving Directors

Chapter 13     Material Subsidiary

Chapter 14     Specimen Policy for Determining ‘Material’ Subsidiary

Chapter 15     Specimen Policy on Materiality of Related Party Transaction