Companies Act

Corporate Social Responsibility (CSR) is governed by Section 135 of the Companies Act, 2013 in India. This section outlines the criteria for companies that are obligated to engage in CSR activities and the compliance requirements they must fulfill. A company is required to comply with CSR regulations if it meets any of the following criteria […]

The ABOI test—short for “Articles of Association, Business Objectives, Ownership Structure, and Internal Regulations”—is an important assessment tool designed to evaluate a company’s legal and operational framework. This test enables stakeholders, including investors, auditors, and regulatory authorities, to gauge the compliance and governance standards of a business. Key Components of the ABOI Test Articles of