Articles by CS Divesh Goyal

Guidance for Annual Filing 2020-21

Posted by CS Divesh Goyal 28 July 2021 16145 Views

Discussing the Mandatory yearly Compliances of a Private Limited Company, List of Annual Compliances and Details of Annual Filing of the Compliances of a Private Limited Company.

Which MGT-7 should be filed by Small Companies

Posted by CS Divesh Goyal 28 July 2021 1772 Views

Via 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.

Compliance of Beneficial Interest

Posted by CS Divesh Goyal 28 July 2021 1608 Views

A 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.

Checklist of Directors Report under Companies Act, 2013

Posted by CS Divesh Goyal 28 July 2021 3611 Views

Discussing 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.

Analysis of CSR Amendment Rules, 2021

Posted by CS Divesh Goyal 28 July 2021 2759 Views

MCA 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.

Process of Conversion of OPC Into Private / Public Company

Posted by CS Divesh Goyal 28 July 2021 1387 Views

MCA 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.

Key Relaxation to small companies

Posted by CS Divesh Goyal 28 July 2021 5798 Views

The 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 Thus the benefits which are available during a particular year may stand withdrawn in the next year and become available again in the subsequent year.

FAQs on Corporate Social Responsibility (CSR)

Posted by CS Divesh Goyal 28 July 2021 6950 Views

MCA 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.

10 Companies Act Amendments effective from 1st April 2021 for FY 2021-22

Posted by CS Divesh Goyal 24 July 2021 11574 Views

Many amendments have been made by MCA and GoI in the last Financial Year i.e. 2020-21. Let us discuss 10 of those amendments that are effective from 1st April 2021.

Recent Amendments in CSR due to COVID-19

Posted by CS Divesh Goyal 24 July 2021 809 Views

Discussing the provisions of Corporate Social Responsibility concerning COVID-19 (Corona). We have accumulated all the circulars of MCA and have offered the same in this article.