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  1. 2 days ago · This section shall not apply to (a) a Government company engaged in defence production; (b)a Government company, other than a listed company, in case such company obtains approval of the Ministry or Department of the Central Government which is administratively in charge of the company, or, as the case may be, the State Government before making any loan or giving any guarantee or providing any security or making any investment under the section. vide notification no. G.S.R. 463(E) dated 5th ...

  2. Jun 17, 2024 · Section 186 of the Companies Act, 2013 provides for the loans and investments that can be made by a company. It states that a company can make investments through more than two layers of investment companies.

  3. Oct 22, 2021 · 186(1) A company shall unless otherwise prescribed, make investment through not more than two layers of investment companies: Provided that the provisions of this sub-section shall not affect,— (i) a company from acquiring any other company incorporated in a country outside India if such other company has investment subsidiaries beyond two layers as per the laws of such country;

  4. Oct 7, 2023 · Section 186 of the Companies Act, 2013, plays a pivotal role in regulating and overseeing financial transactions and investments made by companies in India.

  5. Jun 4, 2018 · This article will help you to get to know about the provisions related to the loans and investments made by the company in accordance with the Companies Act 2013.Sec- 186 of Companies Act – 2013 deals with the provisions of loans and investments by a company.

  6. Union of India - Section Section 186 in The Companies Act, 2013 186. Loan and investment by company.— Without prejudice to the provisions contained in this Act, a company shall unless otherwise prescribed, make investment through not more than two layers of investment companies: Provided that the provisions of this sub-section shall not affect,— a company from acquiring any other company incorporated in a country outside India if such other company has investment subsidiaries beyond two ...

  7. SECTION 186. LOAN AND INVESTMENT BY COMPANY [Effective from 1st April, 2014] (1) Without prejudice to the provisions contained in this Act, a company shall unless otherwise prescribed, make investment through not more than two layers of investment companies: Provided that the provisions of this sub-section shall not affect,— (i) a company from acquiring any

  8. Oct 13, 2023 · Introduction: Enshrined in the legislative fabric of the Companies Act, 2013, Section 186 delineates a comprehensive framework governing loans, guarantees, and investments orchestrated by companies.

  9. Oct 20, 2023 · Section 186(5) Prior Approval from Public Financial Institution (PFI) When a company has taken a term loan from a Public Financial Institution (PFI), it is mandatory to obtain prior approval from the concerned PFI before giving loans, making investments, providing guarantees, or offering securities.

  10. FAQs on Section 186 of Companies Act 2013 Page 2 of 8 (i) any amount representing unrealised gains, notional gains or revaluation of assets, whether shown as a reserve or otherwise, or (ii) any change in carrying amount of an asset or of a liability recognized in equity, including surplus in profit and loss account on measurement of the asset or the liability at fair value,

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