Articles by CS Divesh Goyal
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FAQs on Disqualification of Director
CS Divesh Goyal 29 July 2021 at 09:24If a person has been disqualified in any company due to section 167(1) such person shall be considered as ceased in all other companies wherever he was appointed as a Director.
FAQs on Annual General Meeting (AGM) & Extension due to COVID 19
CS Divesh Goyal 29 July 2021 at 09:24At an AGM, the directors of the company present an Annual report containing information for the shareholders about the company's performance and strategy.
Is Auditor Certificate mandatory for DPT-3?
CS Divesh Goyal 28 July 2021 at 09:35Nowhere in Section 73 or Rule 16, it has been mentioned about the Certificate of Auditor, but in many cases, ROC's ask for a certificate from the Statutory Auditor of the Company.
How to file DPT-3 in case of Loan from shareholder?
CS Divesh Goyal 28 July 2021 at 09:35Private Limited Companies are allowed to accept Loans from Shareholders of a Company after following the process mentioned under Section 73 of the Companies Act, 2013.
How can an Auditor report a disqualification of a director in the Audit Report?
CS Divesh Goyal 28 July 2021 at 09:35It shall be the duty of the statutory auditor of the appointing company as well as the disqualifying company to report to the members of the company whether any director is disqualified from being appointed as a director.
Criticalities in the annual filing for FY ended 31st March 2021
CS Divesh Goyal 28 July 2021 at 09:35There are several criticalities in the Annual Filing for the FY ended 31st March 2021. Discussing the same from the point of view of Financial statements via 20 FAQs.
FAQs on Corporate Social Responsibility (CSR)
CS Divesh Goyal 27 July 2021 at 09:40MCA has introduced the Companies (Corporate Social Responsibility Policy), Amendment Rules, 2021 that are applicable to FY 2020-21. CSR Spending has been made mandatory w.e.f FY 2020-21.
Latest Amendment in LLP Act
CS Divesh Goyal 27 July 2021 at 09:40In Budget 2021, FM announced an Amendment in the LLP Act. In continuation of the same, MCA has issued a press release on 3rd February 2021. A new concept of Small LLP has been introduced.
Key Relaxation to small companies
CS Divesh Goyal 27 July 2021 at 09:40The status of a company as a “Small Company” may change from year to year. Thus the benefits which are available during a particular year may stand withdrawn in the next year and become available again in the subsequent year.
Process of Conversion of OPC Into Private / Public Company
CS Divesh Goyal 27 July 2021 at 09:40MCA has introduced the Companies (Incorporation), Second Amendment Rules, 2021 on 1st February 2021. An amendment in the Process of Conversion of One Person Company to Private/Public Company has been made.
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