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Divesh Goyal

Latest Articles


Voluntary ISIN Does Not Trigger Demat Compliance Due to Statutory Exemption

Company Law : The clarification confirms that Small Companies remain exempt from Rule 9A even after obtaining an ISIN. Compliance obligations ar...

April 17, 2026 618 Views 0 comment Print

No Annual KYC Filing Needed as Rule Changes to 3-Year Cycle for DIN Holders

Company Law : The amendment changes KYC filing from annual to a three-year cycle. It clarifies timelines and reduces compliance burden while mai...

April 4, 2026 1401 Views 1 comment Print

Major Corporate Law Changes vide Companies Amendment Bill 2026

Company Law : The Bill focuses on easing compliance and decriminalising minor offences. It introduces streamlined procedures and enhanced govern...

April 4, 2026 3501 Views 0 comment Print

Strike-Off Without Annual Filings: Is CCFS Scheme 2026 Required?

Company Law : The article clarifies that companies are not required to complete annual filings for years in which no business activity was carri...

April 4, 2026 2379 Views 0 comment Print

Strike Off Vs. Distribution of Funds under Companies Act, 2013

Company Law : The issue concerns whether companies can distribute funds before applying for strike off. It is clarified that presence of assets ...

April 4, 2026 630 Views 0 comment Print


Latest News


MCA Prescribes OTP-Based Email Update Process for Companies and LLPs

Company Law : The MCA introduced a streamlined process for updating registered email IDs of companies and LLPs. The update ensures seamless rece...

April 17, 2026 765 Views 0 comment Print

MCA Advisory: Fix ‘DSC Not Registered with DIN’ Error in DIR-3 KYC

Company Law : The issue involves failure in DIR-3 KYC filing due to DSC mismatch. MCA clarified that proper DSC registration with DIN is mandato...

April 17, 2026 1434 Views 0 comment Print

MCA launches Final Set of 38 Company Forms In MCA21 V3 Portal

Company Law : The MCA21 V3 portal will launch its final 38 company forms on July 14, 2025. Key dates include V2 e-filing discontinuation on June...

May 31, 2025 5121 Views 0 comment Print

Scheme for Street Vendors -PM SVANidhi scheme

Corporate Law : Ministry of Housing & Urban Affairs Scheme of Special Micro-Credit Facility launched for Street Vendors – Striving towar...

June 21, 2020 2064 Views 0 comment Print


Latest Judiciary


“Liability of Director after Strike off’ and ‘Wound up of Company after Strike off”

Company Law : In this flash editorial author discusses the provisions of liability of directors after strike off of Company or winding up of Com...

March 6, 2018 39801 Views 1 comment Print

Time to file Appeal in NCLAT against Order of Adjudicating Authority

Company Law : Article discusses Time Period for Filing of Appeal in National Company Law Appellate Tribunal (NCLAT) against the order of adjudic...

December 15, 2017 14880 Views 0 comment Print

Perusal of Pending Proceeding before HC after declaration of Moratorium in IBC, 2016

Corporate Law : In this editorial author discusses Judgment National Company Law Appellate Tribunal (NCLAT) in the case of Steamline Industries L...

December 15, 2017 1932 Views 0 comment Print

Whether POA Holder Can File Application Under IBC, 2016

Corporate Law : The 'I&B Code' is a complete Code by itself. The provision of the Power of Attorney Act, 1882 cannot override the specific provisi...

December 14, 2017 2643 Views 0 comment Print

Whether dispute raised by OC is bar for acceptance of petition under IBC

Corporate Law : Whether Corporate Debtor can bar the NCLT to accept the petition of Operational Creditor by raising a dispute on the Demand Notice...

October 9, 2017 2193 Views 0 comment Print


Applicability Indian Accounting Standard “IND AS”

June 5, 2018 44421 Views 1 comment Print

In this Flash editorial, the author begins by referring the provisions of Indian Accounting Standards (Ind AS) as Companies (Indian Accounting Standards) Rules, 2015 vide Notification dated February 16, 2015 and the applicability of Ind AS for certain class of companies.

CRL 1 Threat – Investment in 2 Layer of Subsidiary

June 5, 2018 12843 Views 0 comment Print

MCA has issued Notification on 20th September, 2017 in respect of Numbers of Layers of Investment in Subsidiaries of Company. These rules called as Companies (Restriction on number of layers) Rules, 2017. In such notification MCA mentioned about which company shall be include or not in term two Layers. What are the compliances required to be done by Company in respect of Subsidiaries. What are the consequences of non compliances of same?

Stamp Duty on Issue of Share Certificates

June 5, 2018 433459 Views 30 comments Print

Background: 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 with reference to relevant article of given State Act. According to Companies […]

How e-form MGT-14 posing new threats from 07.05.2018?

June 4, 2018 61089 Views 7 comments Print

MCA vide notification dated: 07th May, 2018 has notified 28 more sections of Companies Amendment Act, 2017. One of those is Section 117 which explains Resolutions and agreements to be filed under Companies Act,2013. This amended section came into effect form 07th May, 2018. In this editorial author shall endeavor to briefly discuss Impact of […]

Managing/ Whole time Director Under Companies Act, 2013

May 5, 2018 523804 Views 18 comments Print

Section 170(2) A return containing such particulars and documents as may be prescribed, of the directors and the key managerial personnel shall be filed with the Registrar within thirty days from the appointment of every director and key managerial personnel, as the case may be, and within 30 days of any change taking place.

Incorporation of Non-Profit Company Section 8 Company

May 5, 2018 118230 Views 19 comments Print

Moving from the Companies Act 1956 to the Companies Act 2013 is like shifting from your old house to a new one. All the provisions become changed with new Act, 2013. Due to new act many amendments were introduce by Central Government from time to time by Notification, Amendments etc. Same like this many amendments […]

Legitimate Entities To Loan u/s 185 of Companies Act, 2013

May 5, 2018 11655 Views 0 comment Print

The main focus of this research editorial is on Which are the entities to whom Company can give Loan/ Guarantee/ Security etc under Section 185 of Companies Act, 2013 as substituted by Companies (Amendment) Act, 2017 (Loan to Directors and entities in which directors are interested).

Loan to Subsidiary/ Wholly Own Subsidiary U/s. 185(3) of Companies Act, 2013

May 5, 2018 131196 Views 1 comment Print

Short Summary In this Research editorial, the author begins by referring the provisions of Section 185(3) of Companies Act, 2013 as amended by Companies (Amendment) Act, 2017 (Loan to Directors and entities in which directors are interested). The main focus of this research editorial on “Whether a Company can give Loan/ G / S to […]

Loan to Group Companies U/s. 185(2) of Companies Act, 2013

May 5, 2018 150414 Views 7 comments Print

Whether a Company can give loan to other Companies or Body Corporates in which their directors are interested” If NO, why? If yes, then what are the Compliance a company required for the same

Impact of Demetralization of Securities of Public Limited Company

April 30, 2018 3201 Views 0 comment Print

Dematerialization is the process of converting Physical Securities into electronic format. It should be related to Listing of securities. A Shareholder intending to dematerialize its securities needs to open a Demat account with Depository Participant.

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