The Council CONTENTS

President
 CS Dhananjay Shukla

Vice-President ISSN 0972-1983

 CS Pawan G. Chandak ®

Members
(in alphabetical order)

 CS Ashish Karodia
[Registered under Trade Marks Act, 1999]
 Dr. Ashok Kumar Mishra (Govt. Nominee)
 CS B. Narasimhan
Vol. : LV n No.02 n Pg 1-172 n February - 2025
 Sh. Balamurugan D. (Govt. Nominee)
 CS Dwarakanath C.
Printed & Published by
ISSN 0972-1983

Sh. Inder Deep Singh Dhariwal (Govt. Nominee)

VOL 55 | NO. : 02 | Pg. 1- 172 | FEBRUARY 2025 | `100 (Single Copy)

 Sh. Manish Goswami (Govt. Nominee)

Printed & Published by: Asish Mohan on
THE JOURNAL FOR GOVERNANCE PROFESSIONALS

 CS Manish Gupta
CS Dhananjay Shukla
behalf of: The Institute of Company Secretaries
CS Manoj Kumar Purbey
President, ICSI

 of India, ‘ICSI House’, 22, Institutional Area

UNION BUDGET 2025

 CS Mohankumar A. CS Pawan G. Chandak

Vice-President, ICSI Lodi Road, New Delhi - 110 003, Printed at:
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 CS NPS Chawla
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 CS Rajesh Tarpara Palghar-401208, [Link] and Published
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 CS Rupanjana De
 CS Sandip Kumar Kejriwal
04 - Editorial Editor : Asish Mohan
Sh. Sanjay Shorey (Govt. Nominee) Anizham, Jewel Harmony Villa, Kakkanad,

06 - Election of President and Ernakulam, Kerala - 682 030
 CS Suresh Pandey
 CS Venkata Ramana R.
Vice-President, The ICSI for The Institute of Company Secretaries of India
Secretary the Year 2025-26 ‘ICSI House’, 22, Institutional Area
Lodi Road, New Delhi - 110 003
CS Asish Mohan
11 - From The President

Phones : 45341000

02
Grams : ‘COMPSEC’
Editorial Advisory Board 16 - Activity Highlights Fax : 91-11-24626727
E-Mail : journal@[Link]
27 - ICSI Events Weblink : [Link]
Chairman  76 th REPUBLIC DAY PAN INDIA CELEBRATIONS Website : [Link]
HELD ON JANUARY 26, 2025
 CS Ashish Karodia

Members
(in alphabetical order)
32 - Global Connect Annual Subscription
 Dr. Ashok Kumar Mishra 43 - Articles ‘Chartered Secretary’ is generally published
Embracing ethical responsibility and sustainable
  in the first week of every month. n Non-
 CS Bimal Jain
leadership receipt of any issue should be notified within
 CS (Dr.) D. K. Jain
that month. n Articles on subjects of interest
 CS Manoj Kumar Purbey 109 - Legal World
to Company Secretaries are welcome.
Sh. MP Shah n Views expressed by contributors are their

119 - From The Government own and the Institute does not accept any
 CS Nitin Somani
 CS NPS Chawla 131 - News From The Institute responsibility. n The Institute is not in any
way responsible for the result of any action
 CS Pranav Kumar
CS Praveen Soni
137 - Miscellaneous Corner taken on the basis of the advertisements

 GST Corner
published in the journal. n All rights reserved.
 CS Puneet Handa  Ethics In Profession n No part of the journal may be reproduced
 CS (Prof.) Rabi Narayan Kar  CG Corner or copied in any form by any means without
 ESG Corner the written permission of the Institute.
 CS Rajesh Chhaganbhai Tarpara
 Gist of RoC Adjudication Orders n The write ups of this issue are also available
 CS Rohit Gupta on the website of the Institute.
 CS R P Tulisian 163 - Beyond Governance
 CS Suresh Pandey  Case Study  Crossword
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Mode of Citation: CSJ (2025)(02/--- (Page No.)
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 T. K. A. Padmanabhan [Link] [Link]

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