Related Party Transactions under the Companies Act and Other Allied Rules

  • Aditi Gupta
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  • Aditi Gupta

    Student at St. Xavier's University, India

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The following paper provides a comprehensive study regarding Related Party Transaction (RPTs) under the Companies Act 2013 and other allied rules. The study delves deep into the provisions of all the statutes and rules and the regulatory mechanisms established to govern RPTs between corporate entities and related parties. The main objective of this research is to elucidate the legal framework governing related party transactions and to critically assess the efficiency of these regulations in practical life in promoting transparency, fairness and accountability. The analysis encompasses an exploration of relevant provisions of the Companies Act and the associated rules-shedding some light on the requirements, approval processes and the role of the board and the shareholders in overseeing such transactions. The method used is analysing and reviewing the statutory provisions, and the judicial precedents related to RPT to understand those transactions taking place in a corporate entity and how they enhance the corporate governance structure.


Research Paper


International Journal of Legal Science and Innovation, Volume 6, Issue 1, Page 01 - 13


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This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (, which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.


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