Articles by CS Divesh Goyal

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..

MGT-9: Requirement

CS Divesh Goyal 05 October 2018 at 10:56

Since previous some days many professionals have asked one question to �Whether MGT-9 is required to be preparing for F.y. 2017-18 or not�.As per CA

Incorporation of Sec-8 company

CS Divesh Goyal 12 May 2018 at 13:11

Moving from the Companies Act 1956 to the Companies Act 2013 is like shifting from your old house to a new one. All the provisions become changed with new Act, ..

Conversion of Partnership firm into Company

CS Divesh Goyal 08 May 2018 at 10:58

Short Summary:Ministry of Corporate Affairs allowed conversion of Partnership Firm into Company under Companies Act, 2013, for such conversion there is need to ..

Legitimate entities to loan u/s 185

CS Divesh Goyal 07 May 2018 at 10:44

SHORT SUMMARY:In this Research editorial, the author begins by referring the provisions of Section 185 of Companies Amendment Act, 2017 (Loan to Directors and e..

Loan to Group Companies under Sec 185(2)

CS Divesh Goyal 05 May 2018 at 12:15

SHORT SUMMARY:In this Research editorial, the author begins by referring the provisions of Section 185 of Companies Amendment Act, 2017 (Loan to Directors and e..