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Articles by CS Divesh Goyal

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Related Party Transaction under Companies Act 2013

  CS Divesh Goyal    05 August 2021 at 09:24

Section 2(76) - Definition of Related Party Transaction, Section 188 - Related Party Transaction and Section 189 - Registration of transactions in which directors are interested.



Section 186: Loan and Investment by Company

  CS Divesh Goyal    05 August 2021 at 09:24

As per Section 186(2), no company shall directly or indirectly give any loan to any person or give any guarantee or provide security in connection with a loan to any other body corporate or person.



Analysis | Legitimate Entities to Loan under Section 185

  CS Divesh Goyal    05 August 2021 at 09:20

Analysing which are the entities to whom a company can give Loan/ Guarantee/ Security etc' under Section 185 of the Companies Act, 2013 after amendment by the Companies Amendment Act, 2017.



Section 187: Investment of Company to be held in its own name

  CS Divesh Goyal    05 August 2021 at 09:20

As per Section 187(1), 'All investments made or held by a company in any property, security or other assets shall be made and held by it in its own name.'



Loan from shareholders and its treatment in DPT-3

  CS Divesh Goyal    04 August 2021 at 09:26

There are many ambiguities in the minds of corporates and professionals about the treatment of Loan from Shareholders, as to whether the same is considered as a deposit or not?



Loan from Director or Shareholders

  CS Divesh Goyal    04 August 2021 at 09:25

If a Company accepts a loan from an Individual and such individual is a Director as well as a Shareholder of the Company, then this loan shall be considered as Loan from Shareholder of Loan from Director? Let us discuss.



Amendment in Companies Act, 2013 - July 2021

  CS Divesh Goyal    04 August 2021 at 09:25

Ministry of Corporate Affairs has issued a myriad of amendments in the Companies Act, 2013 in July 2021. Let us discuss the same.



Annual Compliance Calendar for Private Limited Company

  CS Divesh Goyal    03 August 2021 at 21:49

A company's requirements for the compliances have been changed in comparison to the compliance requirement as on 01st April 2014 when the Companies Act, 2013 came into effect.



Signing of Financial Statements

  CS Divesh Goyal    02 August 2021 at 19:04

Discussing the concept of signing of Financial Statements of a Company including OPC, Small Company, Private, Public and Listed Companies including the role of directors and chairman in the same.



Allotment of new name to existing company

  CS Divesh Goyal    02 August 2021 at 19:04

MCA has issued two notifications on 22nd July 2021, Commencement of Section 4 of Companies (Amendment) Act, 2021 and Companies (Incorporation) Fifth Amendment Rules, 2021 effective from 1st September 2021.