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Corrigendum: Supplementary Study Material of Paper 2: Business Laws, Ethics and Communication of Intermediate (Integrated Professional Competence) Course-(12-05-2014)

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Corrigendum: Supplementary Study Material of Paper 2: Business Laws, Ethics and Communication of Intermediate (Integrated Professional Competence) Course

Intermediate (Integrated Professional Competence) Course students are advised to read the following explanations to the sections 106 and 111 given hereunder in place of said explanations given on the page nos. 51 and 56 respectively of the Supplementary study Material:-

Section 106 under the para no.4.11 (page no. 51)-Restriction on voting rights
According to section 106 of the Companies Act, 2013, the company may by its articles restrict the member on exercising the voting right in respect of any shares registered in his name. Accordingly, no member shall exercise any voting right in respect of any shares registered in his name on which any calls or other sums presently payable by him have not been paid, or on which company has exercised any right of lien. A company shall not, except on the grounds as specified above, prohibit any member from exercising his voting right on any other ground.

On a poll taken at a meeting of a company, a member entitled to more than one vote, or his proxy, where allowed, or other person entitled to vote for him, as the case may be, need not, if he votes, use all his votes or cast in the same way all the votes he uses.

Section 111 under the para no. 4.13 (page no. 56) – Circulation of member’s resolution
In the ‘Point of comparison with respect to new law’, 3rd bullet point may be ignored.

Thus, the students who have downloaded the supplementary study material on or before 9th of May, 2014 may also refer the following link for the revised Supplementary Study Material:- https://resource.cdn.icai.org/32794ssp-p2blec-ipcc.pdf

     
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