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Divesh Goyal

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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 612 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 1371 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 3456 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 2337 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 600 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 759 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 1416 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 5118 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 39783 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


Appointment And Remuneration Of Managerial Personnel: Companies Act 2013

July 8, 2014 145183 Views 27 comments Print

ACS Divesh Goyal Managing Director is Key Managerial Personal of utmost importance. He is face of a company and its decision-making mechanism. A person gain significant advantages as Managing Director which may not be there, in case of his appointment as Manager or Chief Executive Officer. While Chief Executive Officer has no special advantage except […]

Section 185 Loan To Directors – Companies Act 2013

July 8, 2014 13490 Views 1 comment Print

ACS Divesh Goyal TERMS ON WHICH WE MUST FOCUS BEFORE START READ THIS SECTION 185 With the usage of words ‘SAVE AS OTHERWISE PROVIDED UNDER THIS ACT’ in Section 185, whether loans to director and other person in whom Director is interested may also be made after complying with the provisions of such Section 186 […]

Section 186 Loan & Investment By Company

July 8, 2014 5405 Views 0 comment Print

ACS Divesh Goyal Section 186 – Loan and investment by company under the Companies Act,2013 APPLICABILITY: This is applicable for Private Company and Public Company. APPROVAL:No Company Shall Directly or Indirectly without Board Resolution-   Board Approval: Company can give loan or guarantee or providing any security or the acquisitionby Passing of Unanimous Board Resolutionat […]

Companies Act 2013- Meetings Of The Board & Committees

July 2, 2014 484424 Views 32 comments Print

ACS Divesh Goyal MEETINGS OF THE BOARD 1.   Frequency of Meeting: –         First Meeting:First Meeting of Board of Directors within 30 (Thirty) days from the date of Incorporation of company. – –  Subsequent Meetings: One person Company, Small company and Dormant company: At least one meeting of Board of directors in each half of calendar […]

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