Articles by CS Divesh Goyal

Minutes of Board Meeting (SS-1)

CS Divesh Goyal 21 May 2015 at 10:52

BACKGROUNGD: The drafting and maintenance of minutes of meetings has traditionally and for long been a core function of the Company Secretary.Justifiably so, for, the Company Secretary doesn�t merely writes minutes, he writes history- the histo

Process for surrender of DIN

CS Divesh Goyal 05 May 2015 at 10:27

COMPANIES ACT- 1956As per Section 266A of Companies Act, 1956: Every individual intending to be appointed as director of Company should obtain Director Identification Number (DIN). As per Section 266C of Companies Act, 1956: No individual, who had al

Adjudication of penalties

CS Divesh Goyal 29 April 2015 at 10:47

Adjudication of Penalties is New Concept under Companies Act, 2013. In earlier Companies Act, 1956, there were no such provisions like this. As all of us are aware that Compliances and governance has been increased under Companies Act, 2013. Minor no

Process for incorporation of LLP under Co. Act, 2013

CS Divesh Goyal 28 April 2015 at 10:41

PROCESS FOR INCORPORATION OF LLPINCORPORATION OF LLP UNDER COMPANIES ACT, 2013 Recently most entrepreneurs have started opting for Limited Liability Partnership, considering it has most positive features of Partnership and Companies. It is hybrid for

Conversion of private ltd company into public ltd company

CS Divesh Goyal 27 April 2015 at 10:49

CONVERSION OF PRIVATE LIMITED COMPANY INTO PUBLIC LIMITED COMPANYCORPORATE SOCIAL RESPONSIBILITY COMPANIES ACT, 2013 This brief write up an attempt has been made to unlock the technicalities related to Conversion of Private Company into Public Compan

Director report under Companies Act, 2013

CS Divesh Goyal 20 April 2015 at 10:29

Report of Board of Directors should be ATTACHED to the Balance Sheet laid before the AGM. A directors report is intended to explain to shareholders, the companys affairs, including its subsidiaries and the nature and scope

CSR- Companies Act, 2013

CS Divesh Goyal 16 April 2015 at 11:01

Presently Corporate Social Responsibility (CSR) expenditure is at the discretion of the corporate however after enactment of Section 135 of Companies Act 2013 such expenditure is made mandatory for certain corporate. Corporate Social Responsibility (

FAQs on Related Party Transactions under Companies Act, 2013

CS Divesh Goyal 01 April 2015 at 10:49

FAQS RELATED PARTY TRANSCTIONS:A. Whether the provisions pertaining to "related parties" are applicable based on afinancial year?Solu. NO, The provisions pertaining to related party‟ and related party transactions are appl

Deposits under companies act, 2013

CS Divesh Goyal 31 March 2015 at 11:05

Deposits are crucial Topic under Companies Act, 2013. As the month of March is on its end, most of the companies which have taken loan earlier under the companies act 1956 and have filed DPT54 in this Financial year declaring that the companies has s

Process of filling of application with company law board

CS Divesh Goyal 30 March 2015 at 10:48

PROCESS OF FILLING OF APPLICATION WITH COMPANY LAW BOARDFOR EXTENTION FOR TIME OF REPAYMENT OF DEPOSITGOYAL DIVESH & ASSOCIATES,PRACTICING COMPANY SECRETARYREPAYMENT OF DEPOSIT: As per Section 74(1) (b) Every company which have deposit as on 1st