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Articles by CS Divesh Goyal

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Non-Convertible Debt Securities & Non-Convertible Redeemable Preference Shares

  CS Divesh Goyal    17 December 2015 at 10:53

Securities and Exchange Board of India (�SEBI�) in terms of power conferred under SEBI Act, 1992 notified Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (�Listing Regulatio



Requirements w.r.t subsidiary of listed entity

  CS Divesh Goyal    14 December 2015 at 16:18

SEBI LISTING REGULATIONS (LODR)�CORPORATE GOVERNANCE REQUIREMENTS WITH RESPECT TO SUBSIDIARY OF LISTED ENTITY�CONDITIONS With Respect to Subsidiary of Listed Entity:I. Board of Director:At least one Independent Director of Listed Company



Shifting of registered office from one state to other

  CS Divesh Goyal    08 December 2015 at 16:58

Meaning of Registered Office: A registered office is the official address of a company to which all official letters and reminders will be sent by any person, any government or non government or regulatory body. In terms of Section 7 of the Companies



Annual filing under companies act 2013

  CS Divesh Goyal    07 December 2015 at 17:40

After Completion of one year of Companies Act, 2013 now it is the high time for the members to start work on Annual Return (MGT-7) and Director Report. The last date for E-filling of company�s Annual Returns and balance Sheet under Companies Ac



Appointment of auditor in case of non-ratification of auditor

  CS Divesh Goyal    04 December 2015 at 10:22

Provision of Ratification of Auditor: {First Provision of 139(1)}Act Language: The Company shall place the matter relating to such appointment for Ratification by members at every Annual General Meeting.Rule 3(7) Proviso: Appointment of Statutory Au



Appointment of auditor in case of casual vacancy

  CS Divesh Goyal    03 December 2015 at 12:36

REASONS FOR CASUAL VACANCY:There are two reasons of Casual Vacancy of Auditor: Casual Vacancy due to reason other than Resignation of Auditor. Casual Vacancy because of Resignation of Auditor Sectio



SEBI Listing Regulation 2015 - Common obligations of listed entities

  CS Divesh Goyal    30 November 2015 at 10:29

Presently, a private agreement between Stock Exchange and listed company govern all listing obligation and disclosure requirement. This listing agreement like any other agreement among parties creates civil obligation in case of any violation of the



Loan to director as per Sec-185

  CS Divesh Goyal    27 October 2015 at 10:18

AS PER SECTION 185: No Company ( Private & Public)� Directly or Indirectrly� Advance any loan, including book debt,� to any of its directors or to a whom the director is interested� Any guarantee or provide any security in con



How to prepare annual return as per Companies Act 2013

  CS Divesh Goyal    21 September 2015 at 10:53

INTRODUCTION:Section 159,160,161,162 & Schedule V deals with the Annual Return & related Provisions under Companies Act, 1956. But in Companies Act, 2013 all these Sections are combined together in one Section namely � 92.Annual return



Professional involvement in preparation of annual return

  CS Divesh Goyal    17 September 2015 at 11:36

Annual return is an important document, designed to provide information to stakeholders about the company, promoters, members, meetings and remuneration of directors and key managerial persons (KMP).The intention of legislation under Companies Act, 2