RSM India

Companies Act 2013 – Summary Note on Borrowings by Private Companies

The objective of this summary note is to give an indicative list of persons / entities whom a private limited company generally approaches to raise funds by way of borrowings and the terms and restrictions on making such borrowings as prescribed under the Companies Act, 2013. That apart, a list of entities which may lend funds to companies without it being termed as ‘deposits’ is being set out.

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