Can a company give a loan to its director, subsidiary or group company?Yes, in certain circumstances—but the Companies Act, 2013 places important restrictions and approval requirements. For expert guidance on corporate law, ROC compliance and transaction advisory, businesses can consult Chhota CFO. The two key provisions are Section 185 and Section 186. To...

The Ministry of Corporate Affairs has notified the Companies (Indian Accounting Standards) Amendment Rules, 2026, through G.S.R. 725(E) dated 12 August 2026, in exercise of its powers under section 133 read with section 469 of the Companies Act, 2013 and in consultation with the National Financial Reporting Authority. The Rules amend Ind AS 101, Ind AS 107, Ind AS 109, Ind...