Taxmann's Law & Practice Relating to Corporate Bonds & Debentures – Comprehensive Commentary on Law Relating to Corporate Bonds and Debentures | Updated till 01-01-2021 | 2021 Edition
Author: Vinita Nair Dedhia; Abhirup Ghosh
Publisher: Taxmann Publications Private Limited
Published: 2021-01-18
Total Pages: 40
ISBN-13: 9390585082
DOWNLOAD EBOOKThis book provides comprehensive commentary on law relating to Corporate Bonds and Debentures. This book will find practical value and utility for the following communities and professionals: • Corporate Practitioners • Researchers/Academicians • Students The Present Publication is the Latest Edition, authored by Vinita Nair Dedhia (Senior Partner) & Abhirup Ghosh (Partner), with the following noteworthy features: • It covers both issuers’ & investors perspective • Includes substantial technical details such as the law pertaining to floating charges, debenture trustees, etc. • Apart from the tradition corporate bonds, this book also covers application-specific bonds such as infrastructure bonds, masala bonds, green bonds, etc. • Law stated in this book is amended up to 1st January, 2021 • The contents of the book are as follows: Introduction to Debentures & State of Corporate Bond Market in India o Meaning of Debentures o Types of Debentures o State of Indian Corporate Bond Market Issuance of Debentures in India o Debenture Issuance: Motivations and Terms of Use o Modes of Issuance of Debentures and Regulatory Framework o Issuance of Debentures in Accordance with Companies Act, 2013: Conditions Common for all Issuances o Private Placement of Short Term NCDs o Private Placement of Long Term NCDs o Private Placement of NCD by NBFCs & HFCs o Public Issue of Debentures in India o Issue of Debentures Outside India Listing of Debentures in India & Associated Compliances o Listing of Privately Placed Debentures o Listing of Publicly Issued NCDs o Post Listing Compliances under SEBI Regulations o Post Listing Compliances under SEBI Circulars o International Securities Identification Number: Procedures, Limits, etc. o Issuance of NCDs Through Electronic Book Mechanism Intermediaries Associated with Issuance of Debentures o Debenture Trustee Stamp Duty on Debentures o Stamp Duty on Issue & Transfer of Debentures Investing in Debentures o Investing in Debentures o Rights of Debenture Holders o Restructuring of Debentures Special Debt Securities o Capital Adequacy Bonds o Green Bonds o Market Linked Debentures o Infrastructure Bonds Accounting & Taxation Aspects of Debentures o Accounting of Debentures o Taxation Aspects of Debentures