The Companies (Amendment) Act, 2015, as assented by the Hon’ble President on 25th May 2015, and as published in the Official Gazette, is available for download.
The amendments deal with related party transactions, fraud reporting by auditors, public inspection of Board resolutions, responsibilities of audit committee, restrictions on bail, making common seal optional, requirement for minimum paid-up share capital, strength of benches for hearing winding up cases, jurisdiction of special courts to try offences.
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