Articles by CS Divesh Goyal

Can the Financial Statements be signed digitally?

Posted by CS Divesh Goyal 04 August 2021 24213 Views

As 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.

Disqualified Director FAQs: Understand the Rules

Posted by CS Divesh Goyal 04 August 2021 6275 Views

Confused about director disqualification? Get answers to common questions on reasons, implications, and how to potentially restore your DIN.

AGM FAQs: Extensions & COVID-19 Rules Explained

Posted by CS Divesh Goyal 04 August 2021 4401 Views

Confused about Annual General Meetings (AGMs)? Get answers on extensions, COVID-19 rules, quorum, and more. Clarify your AGM queries now!

Companies Act 2013 Amendments: February 2021 Update

Posted by CS Divesh Goyal 04 March 2021 2067 Views

Discover key February 2021 amendments to the Companies Act 2013, including changes to small company definitions, OPC rules, and fast-track mergers. Learn the impact.

DPT-3 Filing: Is an Auditor Certificate Required?

Posted by CS Divesh Goyal 04 August 2021 20425 Views

Discover when an auditor's certificate is mandatory for filing e-form DPT-3. Learn the specific scenarios and requirements to ensure compliance.

Filing DPT-3 for Shareholder Loans: A Guide

Posted by CS Divesh Goyal 04 August 2021 2276 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.

Auditor's Duty: Reporting Director Disqualification

Posted by CS Divesh Goyal 04 August 2021 8539 Views

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

Annual Filing FY 2021: Key Criticalities & FAQs

Posted by CS Divesh Goyal 04 August 2021 1192 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.