Change In Shareholding Pattern Companies Act 2013
Section 93 states that.
Change in shareholding pattern companies act 2013. As per sub section 3 of section 92 of companies act 2013 an extract of the annual return in such form as may be prescribed shall form part of the company s board s report. Shareholder a controls the shares of y ltd which is a separate legal entity. However this time change has brought enough reasons to worry and industry is already feeling heat of changes and struggling to cope with the changes due to complexities and additional burden of compliances brought by the act. We have already entered in new era of change called the companies act 2013 the act.
However the following queries have arisen while filing such details in form no. As per section 93 of the companies act 2013 the changes in aggregate shareholding of promoters and top ten shareholders categories exceeding 2 increase or decrease have to be filed within 15 days from the date of such change with roc in form mgt 10. Change in promoters shareholding please specify if there is no change shareholding pattern of top ten shareholders other than directors promoters and. Every listed company shall file a return in the prescribed form with the registrar with respect to change in the number of shares held by promoters and top ten shareholders of such company within fifteen days of such change.
Mgt 10 i when this form mgt 10 is to be filed a when there is change of 2 or more in aggregate total shareholding of promoters or top. As per the wordings of section 93 of the act every listed company has to disclose to the roc when there is any change in number of shares held by promoters or top ten shareholders. Any change in the shareholding pattern of an nbfcs including progressive increases over time which would result in acquisition transfer of shareholding of 26 or more of the paid up equity capital of the nbfc. The goods and services tax network special purpose vehicle gstn spv was created as a private limited not for profit company under section 25 of the companies act 1956 section 8 of the companies act 2013 by govt.
It cannot be considered that the share holding has not changed as the holding remains within the group. Change in more than 49 of the shareholding of a company will trigger section 79 of the act. Of india on 28th march 2013 with an objective to provide shared it infrastructure and services to. Change in the shareholding pattern of gstn.
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