Significant Beneficial Owner (SBO): Section 90 Compliance Guide
The concept of Significant Beneficial Ownership (“SBO”) under Section 90 of the Companies Act, 2013, read with the Companies (Significant Beneficial Owners) Rules, 2018 (“SBO Rules”), is intended to identify the individual who ultimately holds significant rights, entitlements, influence or control in a company, even where the shares are held through one or more...
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