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Companies (Amendment) Act, 2019: Key Highlights

August 9, 2019[2019] 108 taxmann.com 137 (Article)
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The Companies (Amendment) Act, 2019 (the Act) has been passed by the Parliament with the approval of Rajya Sabha on 31 July 2019. The Act was already passed by the Lok Sabha with a majority of votes on 25 July 2019.The Act, by and large, contains the provisions which are already in force on account of being promulgated by way of Presidential Ordinance vide Companies Act Ordinance 2018. Additionally, the Act, also brings some interesting amendments in the existing Companies Act, 2013.
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