Articles by CS Divesh Goyal

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Loans to Directors & Entities: Section 185 Explained

Posted by CS Divesh Goyal 06 August 2021 1473 Views

Understand Section 185 of the Companies Act 2013. Discover which entities companies can legally loan to, provide guarantees, or offer security for.



Related Party Transactions: Companies Act 2013 Explained

Posted by CS Divesh Goyal 06 August 2021 10077 Views

Understand Related Party Transactions under the Companies Act 2013. Learn about definitions, approvals, and exemptions. Ensure compliance.



Company Loans & Investments: Section 186 Guide

Posted by CS Divesh Goyal 06 August 2021 3848 Views

Understand Section 186 of the Companies Act for granting loans, guarantees, or investments. Learn limits, approvals, and compliance requirements.



Companies Act 2013 Amendments March 2021

Posted by CS Divesh Goyal 06 August 2021 18989 Views

Discover key amendments to the Companies Act 2013 in March 2021, including changes to remuneration, financial disclosures, and audit reporting. Stay compliant.



ICSI Multidisciplinary Firms: New Partnership Rules

Posted by CS Divesh Goyal 06 August 2021 3452 Views

Discover how ICSI's 2020 amendment allows Company Secretaries to form multidisciplinary firms with other professionals. Learn the new partnership rules.



ICSI Auditing Standards: A Comprehensive Guide

Posted by CS Divesh Goyal 06 August 2021 2322 Views

Understand ICSI Auditing Standards for Practising Company Secretaries. Learn about engagement, process, documentation, and forming opinions.



Companies Amendment Bill 2020: Fines & Penalties

Posted by CS Divesh Goyal 06 August 2021 1383 Views

Understand the impact of the Companies Amendment Bill 2020 on penalties, fines, and imprisonment for non-compliance. Learn about new regulations.



Annual Filing FY 2021: Key Criticalities & FAQs

Posted by CS Divesh Goyal 04 August 2021 1183 Views

Navigate critical aspects of annual filing for FY ended 31st March 2021. Get answers to common questions on financial statements, board meetings, and digital signatures.



Auditor's Duty: Reporting Director Disqualification

Posted by CS Divesh Goyal 04 August 2021 8519 Views

Learn how auditors must report director disqualifications in their audit report, covering legal provisions and practical steps for compliance.



Filing DPT-3 for Shareholder Loans: A Guide

Posted by CS Divesh Goyal 04 August 2021 2260 Views

Learn how to correctly file the DPT-3 form for loans received from shareholders. Understand which section to use and the implications for your company.




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