🔍 Section Spotlight: Section 2(68)

Under the Companies Act, 2013, Section 2(68) defines a 'Private Company.' This type of company limits the number of its members, restricts the transfer of shares, and prohibits public invitations to subscribe to its shares. 📜

Key Points to Remember:

- Joint holders are treated as a single member.
- The following are not counted as members:
1. Current employees of the company 👥
2. Former employees who became members during their employment and remain members afterward 🔄

Understanding these definitions is crucial for navigating corporate law effectively!

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Hello Bachhon!
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📊 Accounting Standards
📅 PYQ: May 2019

✅ Answer Below ⬇️

📊 Tax Audit
📅 PYQ: May 2022

✅ Answer Below ⬇️

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*CA Inter Sep 2025 UDESH FASTRACK Batch Launch 🔥*'✧

Sep 2025 Exams 𓆩♡𓆪

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