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  • Chhota CFO added article Other
    2026-09-30 07:58:16 -
    Significant Beneficial Owner (SBO): Section 90 Compliance Guide
    An Annual General Meeting (AGM) is a statutory corporate governance requirement under the Companies Act, 2013. It gives members an opportunity to consider the company’s financial performance, statutory reports, and other matters requiring shareholder approval. Failure to hold an AGM within the prescribed timeline is a common ROC compliance issue and may result in...
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  • Chhota CFO added article Other
    2026-10-01 06:43:32 -
    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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