Articles by CS Divesh Goyal
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Consolidated Financial Statement
Consolidated financial statements normally include consolidated balance Sheet.
Casual vacancy of auditor
Detailed analysis on casual vacancy of an auditor
Consolidation of accounts
Consolidation of accounts
Unpaid/ unclaimed dividend
An application received for refund of any claim under this rule duly verified by the concerned company shall be disposed of by the Authority within 60 days
Appointment of statutory auditor under companies act, 2013
Audit is an examination of accounting records undertaken with a view to establish the correctness or otherwise of the transactions reflected therein. It involve...
The Companies (Incorporation) Third Amendment Rules
The MCA amend the Companies Incorporation Rules by Notification dated : 27.07.2016. This rules may be called Company (Incorporation) Third Amendment Rule
Funding from company to company
Funding from company to company
General Condition of Foreign Direct Investment (FDI)
Department of Industrial Policy and Promotion Ministry of Commerce and Industry Government of India came with circular for consolidated policy of FDI. This consolidated policy is effective from 7th June, 2016.
Allotment of shares to Foreign Investor (FDI)
An Indian company issuing partly paid equity shares, shall furnish a report not later than 30 days from the date of receipt of each call payment.
Debenture trustee
According to SEBI Rules, 1993- "debenture trustee" means a trustee of a trust deed for securing any issue of debentures of a body corporate [section 2 (bb)].
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