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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


SEBI Listing Regulations-Holding of Specified Securities and Shareholding Pattern

December 2, 2015 3039 Views 1 comment Print

Analysis of Regulation 31 and 31A of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) related to Holding of specified securities and shareholding pattern and Disclosure of Class of shareholders and Conditions for Reclassification.

SEBI Listing Regulations- In principle Approval of Recognized Stock Exchange

December 2, 2015 15031 Views 0 comment Print

Analysis of Regulation 28 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) related to In-principle approval of recognized stock exchange(s).

Obligations of Listed Entity which has Listed its Non-Convertible Debt Securities & Non-Convertible Redeemable Preference Shares

December 1, 2015 7276 Views 0 comment Print

Analysis of Chapter V of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) explains Obligations Of Listed Entity Which Has Listed Its Non-Convertible Debt Securities Or Non-Convertible Redeemable Preference Shares Or Both vide Regulation 49 to 62.

SEBI Listing Regulations “Common Obligations Of Listed Entities”

November 28, 2015 5058 Views 0 comment Print

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) Presently, a private agreement between Stock Exchange and listed company govern all listing obligation and disclosure requirement. This listing agreement like any other agreement among parties creates civil obligation in case of any violation of the agreement. Now, Securities and Exchange Board of India took […]

Section 185- Loan to Directors under Companies Act, 2013

November 18, 2015 27270 Views 0 comment Print

AS PER SECTION 185: No Company ( Private & Public) Directly or Indirectly 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 provide any security in connection with any loan taken by him or such other person BACKGROUND: This […]

Comparison of Company Incorporation via form INC-29 & current procedure

November 5, 2015 8285 Views 0 comment Print

According to the latest World Bank report, India stands at the 142th position in terms of ease of doing business globally. No wonder, there have always been clamour and concern for bureaucratic hurdles which prevent the business to run efficiently and smoothly. One such hurdle was the bureaucratic procedure as to the incorporation of a […]

Process For Change In Name / Registered Office / Admission or Deletion of Partners of LLP

November 5, 2015 128513 Views 9 comments Print

The limited liability partnership may change its name by following the procedure as laid down in the limited liability partnership agreement. Where the limited liability partnership agreement is silent on this matter, consent of all partners shall be required for changing the name of the limited liability partnership.

Forms to be filed annually under Companies Act, 2013

October 9, 2015 147602 Views 12 comments Print

A. Annual Forms Required to be File: S. No. Private Company Public Company Listed Company 1. MGT-7 MGT-7 MGT-7 2. AOC-4 AOC-4 AOC-4 3. MGT-9 MGT-14 MGT-14 4. AOC-1 MGT-9 MGT-9 5. AOC_2 AOC-1 AOC-1 6. AOC_2 AOC_2 B. Purpose of the Forms:

Ratification Of Statutory Auditor Under Companies Act, 2013

October 7, 2015 199782 Views 19 comments Print

Appointment for 5 Years: {Section: 139(1)} Every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of every sixth meeting. Ratification of Auditor: […]

Shifting Of Registered Office From One State To Other State

October 2, 2015 14032 Views 2 comments Print

Shifting Of Registered Office From One State To Other State under Companies Act, 2013 read with Companies (Incorporation) Rules, 2014 S. NO. PROCESS Section- 13 (4) A. CALL BOARD MEETING Work Require to Done before calling of Board Meeting ♣ Issue Notice of Board Meeting-[173(3)] & SS-1 Call Meeting by giving not less than 7 […]

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