Companies Act, 2013
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Policy framework or directive — a strategic document setting direction, principles, and objectives for governance. Guides the design of schemes, legislation, and implementation strategies.
Summary
Comprehensive overhaul of corporate governance law replacing the Companies Act 1956. Introduced mandatory CSR spending (2% of net profit), class action suits, one-person companies, and enhanced auditor accountability.
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Amendment History
1 change recorded for this policy.