Wednesday, June 10, 2015

Exemption from Provisions related to Loan to directors of Private Companies

MCA vide notification dated 05/06/2015 titled Exemptions to Private Companies U/s. 462 of CA 2013 has provided that  Restriction on loan to directors provided under section 185 of Companies Act, 2013 shall not apply to following private companies: 

(a) in whose share capital no other body corporate has invested any money; 

(b) if the borrowings of such a company from banks or financial institutions or any body corporate is less than twice of its paid up share capital or fifty crore rupees, whichever is lower; and 

(c) such a company has no default in repayment of such borrowings subsisting at the time of making transactions under this section. 

So now Private Companies other than the subsidiary of a public company complying with above requirements can Give loans/ guarantee/security to Group Companies. 

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