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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:

  • ┬áThe 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 to which the CSR provisions are applicable as per section 135(1) of the Act.

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