Articles by CS Divesh Goyal
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Process of compounding of MGT-14
AS PER SECTION-117 OF COMPANIES ACT, 2013:Sub- Section 1 of Section- 117: A Copy Of Every Resolution or any agreement, in respect of matters specified in sub-section (3) *** together with the explanatory statement under section 102, if any, annexed t
Comparison of CARO reporting as per Companies Act, 2013 and Proposed Caro (2016)
Comparison of CARO reporting as per Companies Act, 2013 and Proposed Caro (2016)The Ministry had set-up a Committee on 16th September, 2015 to examine and recommend matter for inclusion in the statement to be attached with Auditor�s Report unde
Deemed public company - Subsidiary of Public Limited Companies
A. History:The Companies Act, 1956 provides for two kinds of Companies: Private and Public. However, prior to amendment of the Act in the year 2000 by Companies (Amendment) Act, 2000 w.e.f. 13th December 2000, one more type of Companies prevailed, i.
Provisions relating to MD / WTD as per companies act, 2013
SECTIONS INVOLVED:Section 152(2): Save as otherwise expressly provided in this Act, Every Director shall be appointed by the company in general meeting.Section 170(2): A return containing such particulars and documents as may be prescribed, of the di
Appointment & continuation of managerial personnel above the age of 70
Provision:As per 196(3) No company shall appoint or continue the employment of any person as managing director, whole-time director or manager who is below the age to twenty-one years or has attained the age of seventy years:Provided that appointment
Fraud Reporting
Financial fraud is a phenomenon that haunts everyone alike. Not only does it mean loss of an asset for the one who has been at the receiving end of a fraud, it has the capability of shaking the roots of
Procedure for the closure of the LLP Suo Moto
In case the LLP wants to close down its business or where it is not carrying on any business operations for the period of one year or more, , it can make an application to the Registrar of Companies for declaring the company as defunct and removing t
Whether dividend can be paid in kind?
Provision: As per Section 123(5) of Companies Act, 2013 Dividend not be payable except in cash.Dividend: Section 2(35) of the Companies Act, 2013 simply states that "Dividend Includes Any Interim Dividend&
Amendment in Provisions of Section 185 as per Companies (Amendment) Bill, 2016
Amendment Provisions Loan to Director: New Section 185 (1) � Any director of Company, or of a Company which is its Holding Company or
Recommendation for deposits
Proposed recommendations of The Companies Law Committee for Deposits under Companies Act, 2013Definition of Deposit:The Committee considered the suggestion for making the definition of deposit less restrictive, but felt that adequate prescriptive pow
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