Articles by CS Divesh Goyal

Annual Compliance Calendar for a Public Limited Company

CS Divesh Goyal 09 August 2021 at 19:46

After the commencement of the Companies Act, 2013, from 01st April 2014, the Compliance requirement of the Companies have increased like MSME-1, BEN-2, Dematerialization of Shares etc.

How to apply for DIN before incorporation of company

CS Divesh Goyal 09 August 2021 at 13:34

As on date, there are only two options to get DIN. One with Incorporation Form and second with the Copy of Board Resolution of the existing Company.

Process of alteration in Capital Clause of Memorandum of Association

CS Divesh Goyal 08 August 2021 at 10:34

All clauses of the Memorandum except the Capital Clause can be altered by following the provisions of Section 13 of the Companies Act, 2013 by passing a special resolution.

Process of alteration in object of company

CS Divesh Goyal 07 August 2021 at 11:57

A company can alter its object clause by way of addition, deletion, modification, substitution, or in any other way by convening a board meeting as per Section 173 and SS-1.

FAQs on Dividend

CS Divesh Goyal 07 August 2021 at 09:24

Dividend is the distribution of some of a company's earnings to a class of its shareholders, as determined by the company's board of directors. They may be paid out in cash or in the form of additional stock.

FAQs on Declaration of Commencement of business

CS Divesh Goyal 07 August 2021 at 09:24

A declaration is filed by the directors in e-form Form No. INC-20A within 180 days from the date of incorporation of a company with ROC, indicating that all subscribers have paid their value of shares to the MOA.

The Companies Amendment Bill 2020 - Impact on Penalties / Fine / Imprisonment

CS Divesh Goyal 06 August 2021 at 15:06

Discussing 10 changes pertaining to Formation of Companies, Variation of shareholder's Rights, Reduction of Share Capital, Debentures and 6 more proposed in The Companies Amendment Bill 2020.

ICSI - Auditing Standards

CS Divesh Goyal 06 August 2021 at 14:47

The aim of the Auditing Standards is to support a CS in developing auditing acumen, techniques and tools, to inculcate best auditing practices, and to promote standardization and uniformity.

ICSI - Multidisciplinary Firm

CS Divesh Goyal 06 August 2021 at 14:47

A CS in practice may form a multi-disciplinary firm with the member of other professional bodies as prescribed under regulations 168A and 168B in accordance with the regulating guidelines of ICSI.

Amendment in Companies Act, 2013 in March 2021

CS Divesh Goyal 06 August 2021 at 12:13

MCA has caused a myriad of amendments in the Companies Act, 2013 in March 2021. Covering all such amendments along with the impact of the same on the Corporates.