Divesh Goyal - Page 20

Big dilemma – Strike off of Company without Annual Filing

As per section 560 of the Companies Act, 1956, Registrar of Companies may strike off the name of companies on satisfying the conditions therein.As per Section 560, a company desirous of getting its name struck off has to apply to Registrar of companies in e-form 61. All pending statutory returns are required to be filed along with e-form ...

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Posted Under: Income Tax |

New filing requirement under Company Law till April, 2019

Article compiles filing requirement with due date, fees, penalty and applicability of MSME-1 (Initial Return)- Every Outstanding to MSME more then 45 days as on 22.01.2019, DPT-3 – Details of outstanding Loan/ receipt of money as on 22.01.2019, DIR-3 KYC – Every Person holding DIN as on 31.03.2019, INC-22A (ACTIVE)– Ever...

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Posted Under: Income Tax |

E-Form INC 22A Active: Active Company Tagging Identities & Verification

MCA on 21st February, 2019, came out with draft of Companies (Incorporation) Amendment Rules, 2019. These rules shall come into force from 25th February, 2019. A new Rule 25A inserted after Rule 25. A New Form 22A (e-form Active) Introduced. In this Flash Editorial author begins by discussion on the provisions of e-form Active (its [&hell...

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Posted Under: Income Tax |

Who is eligible for Valuation of Securities under Company Law or Income Tax

We have received queries / questions many persons Like: Professionals / corporate on subject ‘Who is eligible to do valuation of Securities under Companies Act or Income Tax Act?‘ There is difference in views of professionals, business entities even authorities on above mentioned question. In below mentioned editorial author w...

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Posted Under: Income Tax |

All about Companies (Significant Beneficial Owners) Rules, 2018

Significant Beneficial Ownership (SBO) MCA on 15th February, 2018, came out with draft of Companies (Beneficial Interest and Significant Beneficial Interest) Rules, 2018 On June 13, 2018, MCA issued the Companies (Beneficial Interest and Significant Beneficial Interest) Rules, 2018 (‘Final Rules’) and enforced section 90 of the Amendm...

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Posted Under: Income Tax |

Post Incorporation Work under Companies Act, 2013

Process of Incorporation has been amended more than 10 times since Effectiveness of Companies Act, 2013. Similarly much compliance has been decreased and increased by amendments in Companies Act by Circulars, Notifications and amendment in Rules in respect of Post Incorporation of Compliances....

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Posted Under: Income Tax |

Applicability of Deposit Rules on NBFCs and filing of e-form DPT-3

In this Article author analyses provisions of Deposit and applicability of provisions of Deposit Rules including Companies (Acceptance of Deposits) Amendment Rules, 2019 and Sections  on NBFC Companies. Whether as per Latest Deposit Rules NBFC or Banking Companies are also required to file e-form DPT-3 with ROC? Legislative Language: As ...

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Posted Under: Income Tax |

Agenda for First Board Meeting After Incorporation of Company

In this  article author discusses the followings: – Agenda for First Board Meeting – Draft of Notice, Agenda, Minutes etc. LEGISLATION LANGUAGE: √ As per Section 173(1) ‘Every company shall hold the first meeting of the Board of Directors within 30 (thirty) days of the date of its incorporation.’ √ Companies h...

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Posted Under: Income Tax |

Permissible Deposits – Private Companies -Companies Act, 2013

In this spark editorial, the author begins by referring the provisions of section 73 of Companies Act, 2013 relating to Acceptance of Deposit by Companies. Author shall Shed Some Light on sources of permissible deposits, limits of deposits, provisions of deposits, compliances for acceptance of such deposits etc....

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Posted Under: Income Tax |

Meaning of Significant Beneficial Ownership (SBO)

The Provisions of Significant Beneficial Ownership (SBO), in a different form, been part of the Companies Act, 1956, under section 180(7) (3). The new avatar comes under Section 90 of the Companies Act, 2013, as amended in 2017. The issue of the misuse of multi-layered corporate entities has grabbed attention of various policymakers and r...

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Posted Under: Income Tax |

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