MCA NOTIFICATION NO. GSR. ____(E) dated 31st March 2022- Companies (Accounts) Second Amendment Rules, 2022
MCA vide its Notification no. GSR (E) dated 31st March 2022 amended the Companies (Accounts) Rules, 2014 as follows: The provision of maintenance of Accounting Software having audit trail is now applicable from April 1, 2023 instead of April 1, 2022. The extension is provided with reference to requirement of CSR-2 Filing by the Companies […]
MCA Notification No. G.S.R. 112(E) dated 11th February, 2021_Producer Companies Rules, 2021.
MCA vide Notification No. G.S.R. 112 dated 11/02/2021 has issued Producer Companies Rules, 2021 which shall be applicable to Producer Company as referred in clause (l) of section 378A. It covers: Short title and commencement. Applicability Definitions Change of place of registered office from one State to another. Investment of general reserves. The said Notification […]
MCA Notification No. G.S.R. 93(E) dated 01st February, 2021_Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2021.
MCA vide Notification No. G.S.R. 93 dated 01/02/2021 has issued Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2021 thereby further amending Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 wherein, in Rule 25, the following new sub-rule (1A) after sub-rule (1) is inserted : (1A) – A scheme of merger or amalgamation under section 233 of […]
MCA Notification No. G.S.R. 92(E) dated 01st February, 2021_Companies (Specification of Definitions Details) Amendment Rules, 2021.
MCA vide Notification No. G.S.R. 92 dated 01/02/2021 has issued Companies (Specification of Definitions Details) Amendment Rules, 2021 which will come into effect form 1st April, 2021, thereby further amending Companies (Specification of Definitions Details) Rules, 2014 wherein definition of a small company is amended by inserting the following clause (t) after clause (s) in […]
MCA Notification No. G.S.R. 91(E) dated 01st February, 2021_Companies (Incorporation) Second Amendment Rules, 2021.
MCA vide Notification No. G.S.R. 91 dated 01/02/2021 has issued Companies (Incorporation) Second Amendment Rules, 2021 which will come into effect form 1st April, 2021, thereby further amending Companies (Incorporation) Rules, 2014 wherein, In Rule 3(1), the criteria for a natural person to be resident in India for incorporating OPC & be a nominee is […]
MCA Circular No. 04 dated 28th January, 2021_Extension for filing e-forms AOC-4, AOC-4 CFS, AOC-4 XBRL and AOC-4 Non-XBRL for the FY ended on 31.03.2020.
MCA has allowed annual financial statements filing in respect of financial year ended on 31/03/2020 i.e. e-forms AOC-4, AOC-4 CFS, AOC-4 XBRL and AOC-4 Non-XBRL without any additional fees upto 15/02/2021. The said Circular can be accessed through the following link: MCA_Circular 04_28.01.2021_Relaxation of Addtional Fees on AOC-4 for FY ended 2020.
MCA Notification No. G.S.R. 44(E) dated 25th January, 2021_Companies (Incorporation) Amendment Rules, 2021.
MCA vide Notification No. G.S.R.44 dated 25/01/2021 has issued Companies (Incorporation) Amendment Rules, 2021 thereby further amending Companies (Incorporation) Rules, 2014 wherein: In Rule 41(6), Clause (d) is omitted. In Rule 41(7)(i), the wording where it is provided that failure of RD to pass an order either approving or rejecting the application within 30 days […]
MCA Notification No. S.O. 325(E) dated 22nd January, 2021_Commencement Notification.
Central Government appointed the 22ndJanuary, 2021 as the date on which the following sections of the Companies Act, 2013 shall come into force: Section Particular 2(52) Def of Listed Company 62 Further issue of share capital 89 (11) Declaration in respect to Beneficial Interest Of Shares 117(3)(g) Resolutions and agreements to be filed 129A Periodical […]
MCA Notification No. G.S.R. 40(E) dated 22nd January, 2021_Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021
MCA vide Notification No. G.S.R.40 dated 22/01/2021 has issued Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 thereby further amending Companies (Corporate Social Responsibility Policy) Rules, 2014. The said Notification can be accessed through the following link: MCA_Notif_GSR.40(E)_22.01.2021_Co. (CSR Policy) Amendment Rules, 2021
MCA Notification No. S.O. 324(E) dated 22nd January, 2021_Commencement Notification.
Central Government appointed the 22nd January, 2021 as the date on which the provisions of the following section of the Companies Act, 2013 shall come into force: Section Particulars 135 Corporate Social Responsibility The said Notification can be accessed through the following link: MCA_Notif_S.O.324(E)_22.01.2021_Commencement Notification