Articles by CS Divesh Goyal

Recent Amendments in CSR due to COVID-19

Posted by CS Divesh Goyal 24 July 2021 810 Views

Discussing the provisions of Corporate Social Responsibility concerning COVID-19 (Corona). We have accumulated all the circulars of MCA and have offered the same in this article.

Merged Definition of a Listed Company in Section 2(52) of the Companies Act, 2013

Posted by CS Divesh Goyal 24 July 2021 16277 Views

MCA has liberalized the definition of listed companies under the Companies Act to give compliance relief to public limited companies and private limited companies having listed debt securities.

Amendments to Stamp Duty on Transfer of Shares

Posted by CS Divesh Goyal 23 July 2021 11445 Views

The amendments propose a uniform system for the collection and payment of stamp duty on the issue and transfer of securities. Let us decode the stamp duty on issue and transfer of shares in both physical as well as Demat form.

Remuneration to Non-Executive & Independent Director

Posted by CS Divesh Goyal 23 July 2021 3698 Views

Subject to the provisions of section 197, a company having profits in a financial year may pay remuneration to a managerial person or persons or other directors not exceeding the limits specified in such section.

Amendment in Schedule III & Auditors Report, Directors Report

Posted by CS Divesh Goyal 23 July 2021 17944 Views

By these amendments, MCA has increased stringency in compliances and has added numerous additional disclosures in Financial Statement, Directors Report and Audit Report.

Latest Relaxation by MCA due to COVID 19

Posted by CS Divesh Goyal 22 July 2021 1642 Views

The Ministry of Corporate Affairs, due to the COVID-19 pandemic has given some relaxation to Companies. In this article, we will be discussing all such relaxations that have been into effect since 25th June 2021.

MCA Amendments for the m/o June 2021

Posted by CS Divesh Goyal 22 July 2021 2040 Views

The Ministry of Corporate Affairs has announced several amendments in the Companies Act, 2013. Let us discuss the No. of Notifications, Circulars and Amendments in Rules announced in June 2021.

Penalty or Fine on Late filing of e-form along with additional Fees

Posted by CS Divesh Goyal 21 July 2021 2830 Views

Whether Additional Fees is a fine or a penalty? What are the Provisions dealing with the late filing of e-form? What are the consequences of late filing of e-forms? Let us discuss.

FAQs on Related Party Transactions under Companies Act, 2013

Posted by CS Divesh Goyal 01 May 2021 32645 Views

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