MCA Vide Notification No. S.O.___(E) on Wednesday ,21st March, 2018 , has appointed 21st March, 2018 as the date on which the provisions of sub-section(3) and sub-section(11) of Section 132 of the Companies Act,2013 shall come into force.
The said Notification can be accessed from the following link:MCA Comencmnt Notf.dt.21.03.18_Subsec(3)n(11)Sec132(NFRA)