TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 186: Limits on Company Loans and Investments, Requires Special Resolution for Exceeding Limits, Disclosures Mandatory</h1> Section 186 of the Companies Act, 2013, regulates loans and investments made by companies. It restricts companies to invest through no more than two layers of investment companies, with exceptions for foreign acquisitions and subsidiaries. Companies cannot exceed specified limits when giving loans, guarantees, or acquiring securities without a special resolution. Disclosure of such transactions in financial statements is mandatory. Loans must not be at interest rates lower than government securities, and defaults in loan repayments restrict further loans or guarantees. Certain financial and investment companies are exempt from these provisions. Violations result in fines and potential imprisonment for officers.
TaxTMI 
