Vide MCA notification No. S.O. 3086(E) dt. 20.09.2017.; Central Government has enforced clause (87) of Section 2 of the Companies Act, 2013 w.e.f. September 20, 2017.
Aforementioned notification can be viewed on following link:MCA Not.dt.20.9.17_S.O. 3086(E)_Sec2(87)_Enforced