Articles by CS Divesh Goyal
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Holding of the AGM through Video Conferencing
CS Divesh Goyal 30 July 2021 at 11:27To facilitate, the companies and businesses in India, MCA has allowed them to hold their Annual General Meeting by Video Conferencing or other audiovisual means amidst the COVID-19 crisis.
PAS-6: Reconciliation of Share Capital - Audit Report
CS Divesh Goyal 30 July 2021 at 09:51Every unlisted public company shall submit Form PAS-6 to the Registrar with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 within 60 days from the conclusion of each half-year.
How to Remove Disqualification of Director?
CS Divesh Goyal 30 July 2021 at 09:51As per the Companies Act, 2013, once a director is disqualified u/s 164(2) the director so disqualified shall continue to be disqualified for a period of 5 years.
FAQs on Signing of Financial Statement
CS Divesh Goyal 29 July 2021 at 09:45Financial statements are formal records of the financial activities and position of a business, person, or other entity. Let us discuss 10 FAQs on the signing of financial statements.
Can the Financial Statements be signed digitally?
CS Divesh Goyal 29 July 2021 at 09:45As per the meaning of the Digital Signature and Section 134, we can opine that the financial statements of the Company can be signed either physically or digitally.
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.
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