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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 1398 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 3498 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 2373 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 39798 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


Does Non-Filing of Annual Forms for 3 Years Automatically Disqualify a Director

April 2, 2025 4158 Views 0 comment Print

Directors face automatic disqualification under Section 164(2) of the Companies Act for non-filing of financial statements for 3 years. Know key legal aspects and implications.

Appointing Independent Directors: Process & Provisions

April 2, 2025 20541 Views 3 comments Print

Understand the process of appointing independent directors under Companies Act 2013, including eligibility, tenure, and compliance requirements.

Automatic cessation of Terms of Additional Director at AGM

April 2, 2025 2409 Views 0 comment Print

Court ruling clarifies that an Additional Director’s term ends automatically at the AGM unless reappointed, as per Companies Act Section 161.

Process of Transfer of Shares of Private Company In Demat Form

April 2, 2025 8706 Views 0 comment Print

Learn the step-by-step process of transferring private company shares in demat form under the Companies Act, 2013, and Depositories Act, 1996.

Guide on Applicability of POSH Act to Private Limited Companies

February 10, 2025 6981 Views 1 comment Print

Understand the applicability, compliance, penalties, and best practices of the POSH Act for Private Limited Companies in India without any glorifying words

Stamp Duty on Transfer of Shares In Demat Form: Private Limited Company

February 8, 2025 19533 Views 0 comment Print

Understand stamp duty rules on share transfers in demat form for private limited companies. Covers legal framework, rates, responsibilities, and compliance.

Business Losses: Convert Company to LLP Before 31st March 2025 for Tax Benefits

February 7, 2025 4926 Views 0 comment Print

Convert your company into an LLP before 31st March 2025 to carry forward business losses for 8 years. Act now before the tax benefit is reduced from April 2025.

Can Non-Small Private Companies Allot Shares Physically While Awaiting ISIN?

December 10, 2024 4953 Views 0 comment Print

MCA clarifies demat rules for Non-Small Private Companies, including ISIN delays and share allotment procedures. Compliance required by 30 Sept 2024.

Demat of Shares: ISIN for Non-Small Private Companies

December 10, 2024 3711 Views 0 comment Print

Learn about demat requirements for non-small private companies and the timeline for applying for ISIN as per MCA notification dated 27th October 2023.

Demat of Shares: ISIN Application Timeline for Private Companies Becoming Non-Small After April 1, 2023

December 4, 2024 4830 Views 0 comment Print

Learn the rules for applying ISIN and converting shares into Demat for non-small private companies after April 2023 as per the MCA notification.

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