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Dhanapal Sreepathi Managing Partner S Dhanapal & Associates - A Firm of Practising Company Secretaries

A Practising Company Secretary by profession, practising in Chennai, Managing Partner of M/s S Dhanapal & Associates, a firm of Practising Company Secretaries in Chennai. He is a graduate in commerce, law and an Associate Member of The Institute of Company Secretaries of India. He is also a visiting Faculty of The Institute of Company Secretaries of India (ICSI), Chennai. A passionate writer on legal and secretarial matters in Chartered Accountant Study Circle Journals and ICSI Journals, can be reached at, blog space is

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M: 9677022712
A:Suite No.103, First Floor, Kaveri Complex, 96/104, Nungambakkam High Road, (Next to Ganpat Hotel & ICICI Bank), Nungambakkam Chennai, Tamil Nadu,

Articles by Dhanapal Sreepathi


Private placement means any offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) through issue of a private placement offer letter and which satisfies the conditions specified in section 42.  If a company, listed or unlisted, makes an offer to… Read More

Small Company Under Companies Act 2013

Introduction The concept of Small Company has been introduced for the first time by the Companies Act, 2013. The Act identifies some companies as small companies based on their capital and turnover position for the purpose of providing certain relief/exemptions to these companies. Most of the exemptions provided to a small company are same as that… Read More

Prosecution Architecture Under The Companies Act 2013

Foreword Mechanism For Criminal Proceedings Under The Present Companies Act 1956 Generally at the time of scrutinizing the Balance Sheet and Other Financial Statements of the Company, if Registrar of Companies come across any lapses on part of the Company in recording the transactions and financial irregularities etc. and observed provisions of Companies Act 1956… Read More

Tags: Central GovernmentCompanies ActCompanies Act 1956Company Law BoardRegistrar of CompaniesSecurities & Exchange Board of IndiaSerious Fraud Investigation OfficeSFIO

Roles and Responsibilities Of Directors Under Companies Act 2013

Who is a Director? An appointed or elected member of the board of directors of a company. He has the responsibility for determining and implementing the company™s policy. A company director need not to be a shareholder or an employee, and may hold only the office of director under the provisions of the Act. Directors… Read More

Tags: Annual General MeetingBoardBoard of directorsChief executive officerCompanies ActCompanySecretaryIndiaLegal liability

Board™s Report Enhanced Role Under The New Companies Act 2013

Introduction Section 134 of the Companies Act, 2013 casts a responsibility on the Board of Directors to prepare a report containing details as discussed below and this report needs to be annexed to the Financial Statements which are laid before the members in the annual general meeting. Companies Act, 2013 also contains provisions regarding revision… Read More

Tags: Audit CommitteeBoard of directorsCompanies ActCompanies Act 2013Compensation and BenefitsFinancial statementIndependent directorPublic company

Class Action Suits Under Companies Act, 2013

The concept of Class Action Suits is among one of the many novelties introduced by the Companies Act, 2013. Thought the concept per se is not new but in Indian context it has found statutory recognition and enforceability now only by means of Companies Act 2013. The first time class action suit came to the… Read More

Tags: Central GovernmentClass actionCompanies ActCompanies Act 2013IndiaLawsuitMinistry of Corporate AffairsSatyam

Board Meetings Through Video Conferencing – Requirements and Procedure

In general parlance, meeting refers to formal or informal deliberative assembly of individuals called to debate certain issues and problems, and to take decisions. Formal meetings are held at definite times, at a definite place, and  usually for a definite duration to follow an agreed upon agenda. Meeting can be understood as a meeting of minds, rather than a physical gathering of individuals at a common place, to discuss a common issue. With… Read More

Tags: AudiovisualBusinessBusiness ServicesCompanies ActCompany SecretaryConferencingMeetingVideoconferencing

Registered Valuers Under Companies Act, 2013

Registered Valuer is one among the many new concepts introduced by the Companies Act, 2013 to provide for a proper mechanism for valuation of the various assets and liabilities related to a company and to standardize the procedure thereof. This will not only help in eliminating doubts relating to arbitrary valuation and window dressing but… Read More

Tags: Book valueCentral GovernmentCompanies ActCompanyCorporate Affairs MinistryDiscounted cash flowEmployee stock optionGovernment of IndiaIndiaReal estate appraisalValuation (finance)

Structuring of Business Entities in India

Written By S.Dhanapal, B.Com,B.A.B.L,A.C.S Practising Company Secretary STRUCTURING OF BUSINESS ENTITIES IN INDIA SOLE PROPRIETORSHIP MEANING:- The sole proprietorship is the oldest, simplest, and most common form of business entity. It is a business owned by a single individual. For tax and legal liability purpose, the owner and the business are one and the same.… Read More

Tags: AssetBusinessCompanies lawCorporationHindu Undivided FamilyIncorporationLegal personalitySole proprietorship

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