MCA vide Notification No. S.O. 5098(E) on Monday, 1st October, 2018 appoints 1st October, 2018 as the date on which provisions of sub-sections (1) and (12) of Section 132 of the said Act shall come into force which pertains to Constitution of National Financial Reporting Authority.
The said Notification can be accessed through the following link: MCANotfNo_S.O.5098(E)_Dt.01.10.2018_Subsec (1) & (2) of Sec 132