Taxmann Law & Practice Relating to Corporate Bonds & Debentures By Vinita Nair Dedhia , Abhirup Ghosh Edition 2021

Taxmann Corporate Bonds & Debentures By Vinita Nair Dedhia

Taxmann Corporate Bonds & Debentures By Vinita Nair Dedhia

Description

This 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 1^st?January, 2021

The contents of the book are as follows:

Introduction to Debentures & State of Corporate Bond Market in India

• Meaning of Debentures
• Types of Debentures
• State of Indian Corporate Bond Market

Issuance of Debentures in India

• Debenture Issuance: Motivations and Terms of Use
• Modes of Issuance of Debentures and Regulatory Framework
• Issuance of Debentures in Accordance with Companies Act, 2013: Conditions Common for all Issuances
• Private Placement of Short Term NCDs
• Private Placement of Long Term NCDs
• Private Placement of NCD by NBFCs & HFCs
• Public Issue of Debentures in India
• Issue of Debentures Outside India

Listing of Debentures in India & Associated Compliances

• Listing of Privately Placed Debentures
• Listing of Publicly Issued NCDs
• Post Listing Compliances under SEBI Regulations
• Post Listing Compliances under SEBI Circulars
• International Securities Identification Number: Procedures, Limits, etc.
• Issuance of NCDs Through Electronic Book Mechanism

Intermediaries Associated with Issuance of Debentures

• Debenture Trustee

Stamp Duty on Debentures

• Stamp Duty on Issue & Transfer of Debentures

Investing in Debentures

• Investing in Debentures
• Rights of Debenture Holders
• Restructuring of Debentures

Special Debt Securities

• Capital Adequacy Bonds
• Green Bonds
• Market Linked Debentures
• Infrastructure Bonds

Accounting & Taxation Aspects of Debentures

• Accounting of Debentures
• Taxation Aspects of Debentures

About the author

Vinita Nair Dedhia holds a degree in Bachelor of Management Studies (BMS), Mumbai University, Maharashtra, MS (Finance) from ICFAI University, and is a Fellow Member of the Institute of Company Secretaries of India (ICSI). She is the Senior Partner in M/s Vinod Kothari & Company, Practising Company Secretaries.

Her core area of practice is the Companies Act, SEBI Regulations, FEMA Regulations, and laws applicable to the Financial Sector.

She was one of the joint winners of the ?Best Secretarial Audit Report? Award at the ICSI National Awards for Corporate Governance, 2019 for the secretarial audit carried out for HDFC Ltd.

She has co-authored two books on Companies Act, ?Your queries on Companies Act, 2013? published by Taxmann and ?The Companies (Amendment) Bill, 2017? published by Book Corporation. She has also contributed to other books, ?Understanding Companies Act, 2013? a Taxmann publication and ?Corporate Boards, Committees and Policies under Companies Act? published by ICSI. She is often quoted in Economic Times and Business Standard for her views on various areas relating to corporate law.

Several of her articles have been published by Taxmann in magazines viz, Corporate Professionals Today and SEBI and Corporate Laws. Many of her write-ups feature on sites Indiacorplaw, Taxguru, compliance calendar, etc.

She is actively involved in advising Banks, NBFCs, HFCs, several MNCs, and listed companies

Abhirup Ghosh holds a Bachelors degree in Commerce from the University of Calcutta, a Post Graduate Diploma in Management (Finance) from the IMT- Ghaziabad, and is an Associate Member of the Institute of Company Secretaries of India. Currently, he is engaged as a Partner in M/s Vinod Kothari & Company, Practicing Company Secretaries.

His area of practice lies in non-banking financial regulations, leasing, securitisation, corporate bonds, housing finance, etc.

Having authored over 50 articles, his articles have published in some leading domestic and international journals like Chartered Secretary, Taxmann, Asset Finance International, Journal for Structured Finance, etc. Besides, he was a major contributor to the books, ?Guide to Startups? and ?GST on Financial Services?.

As a consultant, he has worked for almost all the renowned financial sector entities in the country as well as multilateral agencies like the World Bank, International Finance Corporation, and the Asian Development Bank. Recently, he concluded an assignment for the World Bank, where he was a part of a team that suggested the reforms required to develop the Indian Corporate Bonds market.