Articles by CS Divesh Goyal
View Full Profile
Signing of Financial Statements
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.
Latest Amendment in LLP Act
In 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.
Management Services that are not allowed to be provided by Statutory Auditors
Discussing 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.
Everything about NDH-4
MCA has introduced a new form NDH-4 i.e. Declaration of Nidhi. The requirement of filing of NDH-4 is mentioned in section 406 of Companies Act, 2013 and rule 3A, 23A and 23B of Nidhi Rules, 2014.
Event Date for CFSS
The due date for filing of E-form CFSS is 30 June 2021 for all the Companies. If a Company fails to file the CFSS Form, it will lose the immunity granted to it by the CFSS Scheme.
Process Incorporation of Foreign Subsidiary/WOS
Discussing the Provisions of the Companies Act, 2013 w.r.t the Incorporation of a Subsidiary of a Company Incorporated Outside India or a Wholly Owned Subsidiary of a Company incorporated outside India.
Establishment of branch office of foreign company
A branch office is set up by a foreign company in India to carry out the Branch Activities for its business. A Foreign Company can have any revenue from the Indian Branch office if allowed by RBI.
Company Law Due Date - FY 2021-22
Discussing 18 Compliance Requirements under the Company Law for FY 2021-22 for the Quarters April to June, July to September, October to December, January to March and on the basis of the event.
Everything about e-form CSR-1
From 1st April 2021, it is mandatory for every implementing agency to register itself with the ROC by filing the e-form CSR-1, otherwise, they shall not be eligible to continue as an Implementing Agency.
Offsetting the excess CSR spent for FY 2019-20 against mandatory CSR obligation for FY 2020-21
Several representations have been received by MCA for setting off the excess CSR amount spent by the companies in FY 2019-20 by way of contribution to 'PM CARES Fund' against the mandatory CSR obligation for FY 2020-21.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
