Articles by CS Divesh Goyal

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Process of filling of application with company law board

Posted by CS Divesh Goyal 30 March 2015 18048 Views

PROCESS OF FILLING OF APPLICATION WITH COMPANY LAW BOARDFOR EXTENTION FOR TIME OF REPAYMENT OF DEPOSITGOYAL DIVESH & ASSOCIATES,PRACTICING COMPANY SECRETARYREPAYMENT OF DEPOSIT: As per Section 74(1) (b) Every company which have deposit as on 1st



Provision relating to auditor under new Companies Act

Posted by CS Divesh Goyal 25 March 2015 20177 Views

PROVISONS RELATING TO AUDITORPROVISIONS ON AUDITORSUNDER COMPANIES ACT, 2013 I have earlier discussed the many provisions relating to auditors in my earlier articles. Earlier published articles are as following: I. Appointment of AuditorII. Resignati



Penalty and punishment for auditors

Posted by CS Divesh Goyal 23 March 2015 19045 Views

PENALTY & PUNISHMENT ON AUDITORSUNDER COMPANIES ACT, 2013 A. Contravention of Provision of Section 139-146: (Attendance in General Meeting): If any provisions of this Section contravene then: Penalty on Company: The company shall be punishable wi



Key Managerial Personnel

Posted by CS Divesh Goyal 21 March 2015 25568 Views

KEY MANAGERIAL PERSONNELSection 203 read with rules- 8 of Companies(appointment and remuneration) Rules, 2014 Companies Act, 2013 (Act) has introduced many NEW CONCEPTS AND KEY MANAGERIAL PERSONNEL is one of them. While the Companies Act, 195



Wake up call for companies in the month of March

Posted by CS Divesh Goyal 14 March 2015 33169 Views

The Companies needs to ensure Compliance of following provisions during financial year, 2014115 under New Companies Act, 2013. The below list is not exhausted list and every Company needs to check the applicability of other provisions of the Companie



Services which can be rendered by the auditors

Posted by CS Divesh Goyal 25 February 2015 16673 Views

As per Provisions of Section- 144 of Companies Act, 2013, A Statutory Auditor of company cant provide the following below mentioned services to followings: Services which a Statutory Auditor cant provide directly or indirectly to above



Applicability of provisions under Co. Act, 2013

Posted by CS Divesh Goyal 09 January 2015 61118 Views

1. Applicability of XBRL (Extensible Business Reporting): General Circular No. 16/2012 Dated: 06.07.2014. Vide Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011 notified vide GSR No. 748E dated 5.10.201



Procedure of removal of directors under Co. Act, 2013

Posted by CS Divesh Goyal 29 December 2014 27150 Views

Power to remove directors has always been bestowed on shareholders, as we all know that at the end of the day, directors are answerable to shareholders. Nothing has changed in the procedural aspect under Companies Act, 2013 as well. Shareholders can



Independent directors

Posted by CS Divesh Goyal 17 December 2014 25218 Views

Independent directors are now a crucial part of Indian company law



Procedure of resignation of director

Posted by CS Divesh Goyal 13 December 2014 17545 Views

Section 168, the Companies Act, 2013: Resignation of directors Corresponding sections of the Companies Act, 1956: None this is a newly introduced section. DIRECTORS RESIGNATION UNDER COMPANIES ACT, 2013:- 1. The Director intending to resign shall s




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