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Uncovering the Convolution of Section 185 of the Companies Act, 2013 - Loan to Directors etc.

May 20, 2020[2020] 116 taxmann.com 669 (Article)
276 Views
Granting of loans, giving guarantees or providing securities are transactions that are routinely take place in the course of business of a company though such transactions expose the company to a certain level of risk. Section 185 covers such transactions which are between a company and a director or a person in whom the director is interested.
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