Articles by CS Divesh Goyal
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Process of alteration in Capital Clause of Memorandum of Association
All clauses of the Memorandum except the Capital Clause can be altered by following the provisions of Section 13 of the Companies Act, 2013 by passing a special resolution.
How to apply for DIN before incorporation of company
As on date, there are only two options to get DIN. One with Incorporation Form and second with the Copy of Board Resolution of the existing Company.
Annual Compliance Calendar for a Public Limited Company
After the commencement of the Companies Act, 2013, from 01st April 2014, the Compliance requirement of the Companies have increased like MSME-1, BEN-2, Dematerialization of Shares etc.
Amendment in Companies Act, 2013 - July 2021
Ministry of Corporate Affairs has issued a myriad of amendments in the Companies Act, 2013 in July 2021. Let us discuss the same.
Loan from shareholders and its treatment in DPT-3
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?
Section 187: Investment of Company to be held in its own name
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.'
Analysis | Legitimate Entities to Loan under Section 185
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.
Related Party Transaction under Companies Act 2013
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
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.
Amendment in Companies Act, 2013 in March 2021
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.
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