Articles by CS Divesh Goyal

ICSI - Multidisciplinary Firm

Posted by CS Divesh Goyal 06 August 2021 3402 Views

A CS in practice may form a multi-disciplinary firm with the member of other professional bodies as prescribed under regulations 168A and 168B in accordance with the regulating guidelines of ICSI.

Amendment in Companies Act, 2013 in March 2021

Posted by CS Divesh Goyal 06 August 2021 18963 Views

MCA has caused a myriad of amendments in the Companies Act, 2013 in March 2021. Covering all such amendments along with the impact of the same on the Corporates.

Related Party Transaction under Companies Act 2013

Posted by CS Divesh Goyal 05 August 2021 10027 Views

Section 2(76) - Definition of Related Party Transaction, Section 188 - Related Party Transaction and Section 189 - Registration of transactions in which directors are interested.

Section 186: Loan and Investment by Company

Posted by CS Divesh Goyal 05 August 2021 3815 Views

As per Section 186(2), no company shall directly or indirectly give any loan to any person or give any guarantee or provide security in connection with a loan to any other body corporate or person.

Analysis | Legitimate Entities to Loan under Section 185

Posted by CS Divesh Goyal 05 August 2021 1432 Views

Analysing which are the entities to whom a company can give Loan/ Guarantee/ Security etc' under Section 185 of the Companies Act, 2013 after amendment by the Companies Amendment Act, 2017.

Section 187: Investment of Company to be held in its own name

Posted by CS Divesh Goyal 05 August 2021 28626 Views

As per Section 187(1), 'All investments made or held by a company in any property, security or other assets shall be made and held by it in its own name.'

Loan from shareholders and its treatment in DPT-3

Posted by CS Divesh Goyal 04 August 2021 69913 Views

There are many ambiguities in the minds of corporates and professionals about the treatment of Loan from Shareholders, as to whether the same is considered as a deposit or not?

Loan from Director or Shareholders

Posted by CS Divesh Goyal 04 August 2021 6727 Views

If a Company accepts a loan from an Individual and such individual is a Director as well as a Shareholder of the Company, then this loan shall be considered as Loan from Shareholder of Loan from Director? Let us discuss.

Amendment in Companies Act, 2013 - July 2021

Posted by CS Divesh Goyal 04 August 2021 3730 Views

Ministry of Corporate Affairs has issued a myriad of amendments in the Companies Act, 2013 in July 2021. Let us discuss the same.

Annual Compliance Calendar for Private Limited Company

Posted by CS Divesh Goyal 03 August 2021 18834 Views

A company's requirements for the compliances have been changed in comparison to the compliance requirement as on 01st April 2014 when the Companies Act, 2013 came into effect.