Sections 185 & 186 Companies Act: Loans to Directors, Inter-Corporate Loans, Guarantees, Security, Limits, Approvals & Penalties 2026

A 2026 practitioner guide to Sections 185 and 186 of the Companies Act, 2013 covering prohibited director loans, permitted interested-party loans, inter-corporate loan limits, board/shareholder approvals, exemptions, MBP-2, MGT-14, penalties and the 2025 Rule 11 amendment.

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