Articles by CS Divesh Goyal
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Amendment in provisions of independent director
MCA has issued The Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 on 19th August 2021 which will come into effect from 20th August 2021.
Relaxation From Passing Of Online Proficiency Test
An individual shall not be required to pass the online proficiency self-assessment test when he has served for a total period of not less than three years as on the date of inclusion of his name in the data bank.
Section wise Impact of LLP Amendment Act, 2021
Both houses of Parliament has approved the LLP Amendment Bill, 2021. Finally, the same got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021.
How to take loan, before filing of INC 20A?
Can a company accept loan from Directors or any other person before the filing of INC 20A for general purposes like Opening of Bank Account, preliminary Expenses etc? Let us discuss.
Addition in Disclosure of Financial Statement
MCA is increasing stringency in compliances and adding numerous additional disclosures in Financial Statements, Directors Report and Audit Report. The main purpose behind these amendments is to ensure more transparency.
How to Strike off a Company within 1 year of Incorporation?
If a company has not started any business since incorporation and promoters want to strike off within a year of incorporation, whether they can file STK-2 for strike-off? Let us discuss.
Whether, strike off allowed before filing of INC 20A
Can companies file e-form STK-2 for strike off without filing of e-form INC 20A in case the company has not conducted business since Incorporation? Let us discuss.
FAQs on Declaration of Commencement of business
A declaration is filed by the directors in e-form Form No. INC-20A within 180 days from the date of incorporation of a company with ROC, indicating that all subscribers have paid their value of shares to the MOA.
FAQs on Dividend
Dividend is the distribution of some of a company's earnings to a class of its shareholders, as determined by the company's board of directors. They may be paid out in cash or in the form of additional stock.
Process of alteration in object of company
A company can alter its object clause by way of addition, deletion, modification, substitution, or in any other way by convening a board meeting as per Section 173 and SS-1.
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