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VOL. 11, ISSUE 10 (2025)
Safeguard to the holders of liabilities of a company through Ensuring Adequate Equity: An Analysis of the Provisions of the Companies Act, 2013
Authors
Dr. Raj Kumar Sah, Dr Alok Kumar
Abstract
This article basically deals with the safeguard provided under the
Companies Act, 2013 to the holders of liabilities of a company incorporated
under the Companies Act, 2013 by means of ensuring adequate equity. The holders
of liabilities of such a company may include the holders of non-current
liabilities or the holders of current liabilities. When there is enough equity
in a company, the company may easily discharge the dues to the holders of such
current liabilities or non-current liabilities. The holders of non-current
liabilities include the entities granting long-term and short-term loans to the
company and the holders of current liabilities include the entities supplying
goods or services to the company related to the ordinary course of activities
of the company. In this article, thirteen sections of the Companies Act, 2013
i.e., Section 51, Section 52, Section 53, Section 54, Section 55, Section 61,
Section 63, Section 66, Section 67, Section 68, Section 69, Section 70, Section
71 have been discussed in terms of its implications and means of ensuring the
safeguard to the holders of liabilities to be discharged in a detailed and
analytical manner.
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Pages:52-55
How to cite this article:
Dr. Raj Kumar Sah, Dr Alok Kumar "Safeguard to the holders of liabilities of a company through Ensuring Adequate Equity: An Analysis of the Provisions of the Companies Act, 2013". International Journal of Commerce and Management Research, Vol 11, Issue 10, 2025, Pages 52-55
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