MCA vide Notification No. S.O. 5385(E) on Wednesday, 24th October, 2018 appoints the 24th October, 2018 as the date on which the sub-sections (2), (4), (5), (10), (13), (14) and (15) of section 132 of Companies Act, 2013 which pertains to Constitution of National Financial Reporting Authority, shall come into force.
The said Notification can be accessed through the following link: MCANotfNo._S.O.5385(E)_dt.24.10.18_Sec 132-Commncemnt Notf.