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Articles by CS Divesh Goyal

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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



Provision relating to auditor under new Companies Act

  CS Divesh Goyal    25 March 2015 at 10:40

PROVISONS RELATING TO AUDITORPROVISIONS ON AUDITORSUNDER COMPANIES ACT, 2013 I have earlier discussed the many provisions relating to auditors in my earlier articles. Earlier published articles are as following: I. Appointment of AuditorII. Resignati



Penalty and punishment for auditors

  CS Divesh Goyal    23 March 2015 at 10:38

PENALTY & PUNISHMENT ON AUDITORSUNDER COMPANIES ACT, 2013 A. Contravention of Provision of Section 139-146: (Attendance in General Meeting): If any provisions of this Section contravene then: Penalty on Company: The company shall be punishable wi



Key Managerial Personnel

  CS Divesh Goyal    21 March 2015 at 12:12

KEY MANAGERIAL PERSONNELSection 203 read with rules- 8 of Companies(appointment and remuneration) Rules, 2014 Companies Act, 2013 (Act) has introduced many NEW CONCEPTS AND KEY MANAGERIAL PERSONNEL is one of them. While the Companies Act, 195