Articles by CS Divesh Goyal
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Incorporation of Section (8) Company
INTRODUCTIONThe concept of non-profit making company is quite old in India. In erstwhile Companies Act, 1956 it was regulated by Section 25 and that is why it was popular as Section 25 Company. However in Companies Act 2013 provisions related to non-
Share Certificate
ABOUT SHARES:�Shares� As per Section 2(84) of Companies Act, 2013 Share means Share in the share capital of a Company and Include stocks.Share or Debentures are movable property transferable in Manner provided in the AOA of Company. (Sec
Loan from director
As per Rule 2 sub rule 1 clause vii of the Companies (Acceptance of Deposits) Rules, 2014�Any amount received from a person who, at the time of receipt of the amount, was director of the Company, will be out of preview of Deposits�.Condit
Secretarial standard -II under Co. Act, 2013
BACKGROUND:The Ministry of Corporate Affair (MCA) has issued circular Dated: 10th April, 2015 vide Letter No. 1/E/2014/CA/I and same has been notified in official Gazette on 23rd April, 2015. Secretarial standard has been applicable on Companies from
Annual works of LLP
Post incorporation requirements are obligations which LLP are supposed to fulfill subsequent to incorporation. These include filing of annual returns, change of Partners/ Designated Partners, alteration in Contribution, and change of registered offic
SH-4: Procedure for transfer of shares
Free transferability of share is one essential condition for Company form of business, subject to some restrictions under private companies. New Act, deals with substantially.Statutory provisions related to transfer of share one should refer the foll
Loan to Director (185)
As per Section 185: No Company ( Private & Public)� Directly or Indirectrly� Advance any loan, including book debt,� to any of its directors or to any **other person in whom the director is interested� Any guarantee or
Stamp duty on issue of share certificates
BACKROUND:As per Section 3 of Indian Stamps Act 1899, Every Share Certificate must bear the necessary stamp duty as per the Stamp Act of the respective State/ Union Territory from which Certificate is issued. The rates of stamp duty can be obtained w
Foreign company compliances
As Per Section 2 (42) Foreign company is a company or body corporate incorporated outside India which(a) has a place of business in India whether by itself or through an agent, physically or through electronic mode; and(b) conduct any business
Incorporation of WOS Foreign Company
BACKGROUND:India is a preferred destination for investment from NRIs, Foreign Nationals and Foreign Companies due to its booming economy and wealth of resources. India is among the fastest growing economies in the world, slated for tremendous growth
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