Articles by CS Divesh Goyal
View Full Profile
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 Thus the benefits which are available during a particular year may stand withdrawn in the next year and become available again in the subsequent year.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.
Analysis of CSR Amendment Rules, 2021
CS Divesh Goyal 26 July 2021 at 18:53MCA has introduced the Companies (Corporate Social Responsibility Policy), Amendment Rules, 2021 under which, the CSR spending has been made mandatory from voluntary w.e.f. FY 2020-21.
Checklist of Directors Report under Companies Act, 2013
CS Divesh Goyal 26 July 2021 at 09:35Discussing the Checklist for Director's Report under the Companies Act, 2013 with regard to the Board's Report, Event/Limit Based Disclosures, and Mandatory Disclosures by a Public Company and a Listed Company.
Management Services that are not allowed to be provided by Statutory Auditors
CS Divesh Goyal 26 July 2021 at 09:35Discussing the Restricted Services and Management Services that are not allowed to be provided by Statutory Auditors under the Companies Act, 2013 and the Chartered Accountants Act, 1949.
Compliance of Beneficial Interest
CS Divesh Goyal 25 July 2021 at 11:04A beneficial interest is the right to receive benefits on shares held by another party. Beneficial interest is often referred to in matters concerning trusts, whereby one has a vested interest in the trust's assets.
Which MGT-7 should be filed by Small Companies
CS Divesh Goyal 25 July 2021 at 11:04Via an amendment in Rule 11 of the Companies (Management and Administration) Amendment Rules, 2021, MCA has introduced e-form MGT-7A as an annual return for Small Companies and OPC w.e.f. FY 2020-21.
Popular Articles
- Latest Changes in ITR Forms for AY 2025-26
- Section 143(2) Income Tax Notice for AY 2024-25: Scrutiny Assessment, Faceless Process & Deadlines Explained
- How Unnecessary UPI Transactions Can Trigger Tax Notices?
- Compulsory Maintenance of Accounts - Section 44AA
- Are Co-operative Societies Liable Under GST?
- CA Day 2025: Fascinating Facts Every Chartered Accountant and Aspiring CA Should Know!
- Tax Rules for Freelancers in FY 2025-26: ITR Filing, TDS and GST Compliance
- Key important changes in GST Return one should know
Trending Online Classes
CAclubindia
