Related Party Transactions under the Companies Act, 2013 (Includes Comprehensive Coverage of Loans, Guarantees and Securities, Key Managerial Personnel et al) 3rd Edition

Related Party Transactions under the Companies Act, 2013 (Includes Comprehensive Coverage of Loans, Guarantees and Securities, Key Managerial Personnel et al) is a specialized legal handbook addressing one of the most critical areas of corporate governance and compliance. The book offers a structured and in-depth examination of statutory provisions governing related party transactions (RPTs), particularly under Sections 185, 186, and 188 of the Companies Act, 2013.

It explains the scope and definition of related parties, approval requirements by the Board of Directors and shareholders, disclosure obligations in board reports and financial statements, and restrictions applicable to certain transactions. Detailed guidance is provided on loans to directors, inter-corporate loans and investments, guarantees and securities, and transactions involving Key Managerial Personnel (KMP).

The book also discusses compliance under applicable rules and securities regulations where relevant, highlighting governance principles designed to prevent conflicts of interest and protect minority shareholders. Practical insights on drafting resolutions, maintaining registers, procedural timelines, and consequences of non-compliance are included to assist professionals in day-to-day advisory work.