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Articles by CS Divesh Goyal

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Wake up call for companies in the month of March

  CS Divesh Goyal    14 March 2015 at 11:04

The Companies needs to ensure Compliance of following provisions during financial year, 2014115 under New Companies Act, 2013. The below list is not exhausted list and every Company needs to check the applicability of other provisions of the Companie



Services which can be rendered by the auditors

  CS Divesh Goyal    25 February 2015 at 16:18

As per Provisions of Section- 144 of Companies Act, 2013, A Statutory Auditor of company cant provide the following below mentioned services to followings: Services which a Statutory Auditor cant provide directly or indirectly to above



Applicability of provisions under Co. Act, 2013

  CS Divesh Goyal    09 January 2015 at 11:05

1. Applicability of XBRL (Extensible Business Reporting): General Circular No. 16/2012 Dated: 06.07.2014. Vide Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011 notified vide GSR No. 748E dated 5.10.201



Procedure of removal of directors under Co. Act, 2013

  CS Divesh Goyal    29 December 2014 at 17:58

Power to remove directors has always been bestowed on shareholders, as we all know that at the end of the day, directors are answerable to shareholders. Nothing has changed in the procedural aspect under Companies Act, 2013 as well. Shareholders can



Independent directors

  CS Divesh Goyal    17 December 2014 at 10:31

Independent directors are now a crucial part of Indian company law



Procedure of resignation of director

  CS Divesh Goyal    13 December 2014 at 13:15

Section 168, the Companies Act, 2013: Resignation of directors Corresponding sections of the Companies Act, 1956: None this is a newly introduced section. DIRECTORS RESIGNATION UNDER COMPANIES ACT, 2013:- 1. The Director intending to resign shall s



Compliances for listed company under Co. Act - 2013

  CS Divesh Goyal    08 December 2014 at 11:12

LISTED COMPANY COMPLIANCES Series-30 2 (52) Listed Company means a company which has any of its securities listed on any Recognized stock exchange; 23. (1)A Public Company may issue securities (c) Through a rights issue or a bonu



Adoption of MOA & AOA

  CS Divesh Goyal    13 November 2014 at 10:20

AMENDMENT IN MAIN OBJECTS, IF THE COMPANY IS CARRYING ANY BUSINESS COVERED UNDER OTHER OBJECTS IN THE MEMORANDUM OF ASSOCIATION. 1. PROVISIONS FOR OBJECT CLAUSE UNDER COMPANIES ACT - 1956 As per Section 13 of the Companies Act, 1956 the Object Clause



New features/ Options of e-form ADT-1

  CS Divesh Goyal    21 October 2014 at 11:36

Provide whether company is falling under any class of Companies as per Section 139(2). Whether Joint Auditors have been appointed - Provide Whether joint auditors have been appointed. If yes is selected then provide the value for Number of aud



Impact of the Companies Act- 2013 and Rules on Statutory Auditors of Company Section- 139

  CS Divesh Goyal    14 October 2014 at 10:43

APPOINTMENT OF AUDITOR,Section - 139 read with rules The Companies(Audit and Auditors) Rules, 2014Series-25.1 YOU MAY SEE THE FOLLOWING TABLE SHOWING THE RELEVANT PROVISIONS RELATING TO APPOINTMENT OF FIRST AUDITOR OF COMPANY. Wh