Taxmann Law and Practice Relating to Corporate Bonds and Debentures

Taxmann Law and Practice Relating to Corporate Bonds and Debentures 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

Taxmann Law and Practice Relating to Corporate Bonds and Debentures