Introduction to Companies Act, 2013: Essentials for CA Foundation

The Companies Act, 2013, is a pivotal legislation that governs the formation, regulation, and dissolution of companies in India. It aims to enhance corporate governance, ensure transparency, and protect the interests of stakeholders. Significant aspects of the Act include the introduction of one-person companies, mandatory CSR contributions, and stricter audit and reporting standards. This article provides an introduction to the Companies Act, 2013, focusing on its critical elements and relevance for CA Foundation students.

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