Articles by CS Divesh Goyal
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Procedure for change in partners
CS Divesh Goyal 09 September 2021 at 09:55A person can be admitted as a partner in LLP as per the provisions of the LLP agreement and section 22 of the LLP Act, 2008. If the agreement is silent then the partner shall be appointed as per Schedule I.
Section wise Impact of LLP Amendment Act, 2021
CS Divesh Goyal 21 August 2021 at 09:53Both houses of Parliament has approved the LLP Amendment Bill, 2021. Finally, the same got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021.
Relaxation From Passing Of Online Proficiency Test
CS Divesh Goyal 21 August 2021 at 09:53An individual shall not be required to pass the online proficiency self-assessment test when he has served for a total period of not less than three years as on the date of inclusion of his name in the data bank.
Amendment in provisions of independent director
CS Divesh Goyal 21 August 2021 at 09:53MCA has issued The Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 on 19th August 2021 which will come into effect from 20th August 2021.
Penalty / Fine - LLP (Amendment) Act, 2021
CS Divesh Goyal 21 August 2021 at 09:53The LLP (Amendment) Act, 2021 got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021. Let us discuss the changes in Fine / Penalty under the LLP Act, 2008.
Key Takeway from LLP (Amendment) Act, 2021
CS Divesh Goyal 19 August 2021 at 17:39The objective of the de-criminalization exercise is to remove criminality of offences from business laws where no malafide intentions are involved.
Whether, strike off allowed before filing of INC 20A
CS Divesh Goyal 15 August 2021 at 16:29Can companies file e-form STK-2 for strike off without filing of e-form INC 20A in case the company has not conducted business since Incorporation? Let us discuss.
How to Strike off a Company within 1 year of Incorporation?
CS Divesh Goyal 14 August 2021 at 16:30If a company has not started any business since incorporation and promoters want to strike off within a year of incorporation, whether they can file STK-2 for strike-off? Let us discuss.
Addition in Disclosure of Financial Statement
CS Divesh Goyal 14 August 2021 at 09:11MCA is increasing stringency in compliances and adding numerous additional disclosures in Financial Statements, Directors Report and Audit Report. The main purpose behind these amendments is to ensure more transparency.
How to take loan, before filing of INC 20A?
CS Divesh Goyal 14 August 2021 at 09:11Can a company accept loan from Directors or any other person before the filing of INC 20A for general purposes like Opening of Bank Account, preliminary Expenses etc? Let us discuss.
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