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Articles by CS Divesh Goyal

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Process of Change in financial year of Company

  CS Divesh Goyal    14 January 2019 at 11:07

PROCESS OF ALTERATION IN FINANCIAL YEARREGIONAL DIRECTOR Section 2(41)Goyal Divesh & Associates Article updated



FAQ on closure of LLP

  CS Divesh Goyal    14 January 2019 at 11:07

FAQ's closure of Limited Liability Partnership Goyal Divesh & Associates In this Flash Editorial author begins by re



Requirement of Filing of NFRA-1

  CS Divesh Goyal    14 January 2019 at 11:07

Requirement Filing of NFRA-1National Financial Reporting AuthorityGoyal Divesh & Associates There is question in mind of



Difference between fine and penalty

  CS Divesh Goyal    27 December 2018 at 11:14

Difference Between Fine & Penalty Companies Act, 2013 & Company Ordinance, 2018Goyal Divesh & Associates There is always confusion between �Fi



New Norms Charge, Creation and Modification Companies Act-2013

  CS Divesh Goyal    26 December 2018 at 11:53

Creation/ modification of charge is one of the crucial activity for Loan from Bank/ financial institutions etc. When Companies



Whole lot about Significant Beneficial Ownership

  CS Divesh Goyal    24 October 2018 at 11:17

SHORT SUMMARY:The Ministry of Corporate Affairs (the �MCA�) vide its circular dated the 13th of June, 2018 introduced the Companies (Significant Ben



FAQs on Significant Beneficial Owner (SBO)

  CS Divesh Goyal    18 October 2018 at 11:46

The Provisions of SBO, in a different form, been part of the Companies Act, 1956, under section 180(7)(3). The new avatar comes under Section 90 of the Companie..



Impact of Companies amendment act 2017 on Annual return filing of 2018

  CS Divesh Goyal    13 October 2018 at 15:33

MCA vide notified approximately 84 sections of Companies Amendment Act, 2017 out of 93 sections. Link for list of notified section available on below mentioned ..



LLP Second Amendment Rules effective from 2nd Oct 18

  CS Divesh Goyal    09 October 2018 at 11:00

In this Editorial the author shall deliberate the Provisions of LLP Act, 2008 as on 02nd October, 2018 in respect of Incorporation of Limited Liability Partner..



Effect of non filing of DIR 3 KYC

  CS Divesh Goyal    06 October 2018 at 11:24

MCA has notified Companies ((Appointment and Qualification of Directors) fourth Amendment Rules, 2018. These Rules shall came into effect from 10th July 2018.MC..