February 11, 2024

The Nidhi (Amendment) Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19th April, 2022   G.S.R. 301(E).—In exercise of the powers conferred by sub-section (1) of section 406 read withsub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Governmenthereby makes the following rules, further to amend the Nidhi Rules, 2014, namely:-1. Short title and commencement.- (1) These rules may be called the Nidhi (Amendment) Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Nidhi rules, 2014 (hereinafter referred to as the said rules), in rule 3, in sub-rule (1), after clause(a), the following clause shall be inserted, namely:-“(aa) „Branch‟ means a place other than the registered office of Nidhi”,[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 73. (1) In rule 3A of the said rules, after the third proviso, the following provisos shall be inserted, namely:-“Provided also that no company, which has not complied with the requirements of this rule, or fails tocomply with such requirement on or after the commencement of the Nidhi (Amendment) Rules, 2022,or in case the application submitted by the company in Form NDH-4 is or has been rejected by theCentral Government, shall raise any deposit from its members or provide any loan to its membersunder the provisions of these rules from the date of such non-compliance, or from the date of thecommencement of the above said rules, or the date of rejection of the application in Form NDH-4,whichever is later.Provided also that if any deposit raised by a company after the date of non-compliance, or the date ofcommencement of the above said rules, or the date of rejection of the application in Form NDH-4,whichever is later as referred to in the fourth proviso shall be deemed to have been raised in pursuanceof Chapter V of the Act, and shall be subject to all the requirements under that Chapter, or under anyother provisions of the Act or the rules made thereunder, as the case may be.Provided also that nothing in this rule shall apply to companies incorporated as Nidhi on or after thecommencement of the above said rules.”(3)(2) After rule 3A, of the said rules, the following rule shall be inserted, namely:-“ 3B. (1) On and after commencement of Nidhi (Amendment) Rules, 2022, public companydesirous to be declared as a Nidhi shall apply, in Form NDH-4, within a period of one hundredtwenty days of its incorporation for declaration as Nidhi, if it fulfils the following conditions,namely:-(I) it has not less than two hundred members; and(II) it has Net Owned Funds of twenty lakh rupees or more.(2) The company shall also attach, alongwith Form NDH-4, the declaration with regard tofulfilment of fit and proper person criteria, as per this sub-rule, by all the promoters anddirectors of the company.(3) For the purpose of determining as to whether any promoter or director is a „fit and properperson‟, the following shall be taken into account, namely:-(a) integrity, honesty, ethical behaviour, reputation, fairness and character of theperson; and(b) the person not incurring any of the following disqualifications, namely:-(i) criminal complaint or information under section 154 of the Code of CriminalProcedure, 1973 (2 of 1974) has been filed by a person authorised by the CentralGovernment against such person and which is pending;(ii) charge sheet has been filed against such person by any enforcement agency inmatters concerning economic offences which is pending;(iii) an order of restraint, prohibition or debarment has been passed against such personby any regulatory authority or enforcement agency in any matter concerning companylaw, securities laws or financial markets which is in force;(iv) an order of conviction has been passed against such person by a court for anyoffence involving moral turpitude;(v) such person has been declared insolvent and not been discharged;(vi) such person has been found to be of unsound mind by a court of competentjurisdiction and the finding is in force;(vii) such person has been categorised as a willful defaulter;(viii) such person has been declared a fugitive economic offender;(ix) such person is a director in five or more companies incorporated or declared asNidhi, or is a promoter of three or more companies incorporated or declared as Nidhi.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)](4) The Central Government, shall examine the application filed in Form NDH-4 and convey itsdecision within a period of forty five days to the company:Provided that in case a decision on an application filed in form NDH-4 is not taken by theCentral Government within the aforesaid period of receipt of such application, the same shall bedeemed as approved.(5) On being satisfied that the company meets the requirements under sub- rules (2) and (3), theCentral Government, shall notify in the Official Gazette, declaring it as a Nidhi or MutualBenefit Society, as the case may be:Provided that the decision of the Central Government approving the application, shallbe filed by the company with the Registrar alongwith Form 20A required under section 10A ofthe Act:Provided further that such company shall commence its business only once thedecision of the Central Government approving its application is obtained from the CentralGovernment pursuant to the declaration given under rule 12 of the Companies (Incorporation)Rules, 2014.(6) In case a company does not comply with the requirements of sub- rule (1) of this rule, it shallnot be allowed to file Form No. SH-7 (Notice to Registrar of any alteration of share capital) andForm PAS-3 (Return of allotment).(7) The provisions of this rule shall not be applicable to a public company incorporated underthe Act before the date of commencement of the Nidhi (Amendment) Rules, 2022.4. In rule 4 of the said rules, in sub-rule (1), –(a) for the words “five lakh rupees”, the words “ten lakh rupees” shall be substituted;(b) the following proviso shall be inserted, namely:-“Provided that every Nidhi existing as on the date of commencement of the Nidhi AmendmentRules,2022, shall comply with this requirement within a period of eighteen months from the date ofsuch commencement”.5. In rule 5 of the said rules, the following sub-rule shall be inserted, namely:-“

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The Companies (Registration ofCharges) Amendment Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 27th April, 2022   G.S.R. 320(E).—In exercise of the powers conferred by section 77 read with sub-sections (1) and(2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes thefollowing rules further to amend the Companies (Registration of Charges) Rules, 2014, namely:—1. Short title and Commencement. – (1) These rules may be called the Companies (Registration ofCharges) Amendment Rules, 2022.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Companies (Registration of Charges) Rules, 2014, in rule 3, after sub-rule (4), the following subrule shall be inserted, namely:-“(5) Nothing contained in this rule shall apply to any charge required to be created or modified by abanking company under section 77 in favour of the Reserve Bank of India when any loan or advance hasbeen made to it under sub-clause (d) of clause (4) of section 17 of the Reserve Bank of India Act, 1934 (2of 1934).”. [F.No. 01/10/2013 CL-V ]MANOJ PANDEY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Share Capital andDebentures) Amendment Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 4th May, 2022   G.S.R. 335(E).—In exercise of the powers conferred by sub-section (1) and (3) of section 56 readwith sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules further to amend the Companies (Share Capital andDebenture) Rules, 2014, namely:-1. Short title and commencement. _ (1) These rules may be called the Companies (Share Capital andDebentures) Amendment Rules, 2022.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Companies (Share Capital and Debentures) Rules, 2014, in the Annexure, in Form No.SH-4,before the Enclosures, the following declaration shall be inserted, namely.-“Declaration:0 Transferee is not required to obtain the Government approval under the Foreign ExchangeManagement (Non-debt Instruments) Rules, 2019 prior to transfer of shares; or0 Transferee is required to obtain the Government approval under the Foreign Exchange Management(Non-debt Instruments) Rules, 2019 prior to transfer of shares and the same has been obtained and isenclosed herewith.”. [F. No. 1/04/2013-CL-V, Part-IV]MANOJ PANDEY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Prospectus and Allotment of Securities) AmendmentRules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 5th May, 2022   G.S.R. 338(E).—In exercise of the powers conferred by section 42 read with sub-sections (1) and(2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes thefollowing rules further to amend the Companies (Prospectus and Allotment of Securities) Rules, 2014,namely:-1. (1) These rules may be called the Companies (Prospectus and Allotment of Securities) AmendmentRules, 2022.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014, ―(i) in rule 14, in sub-rule (1), after the fourth proviso, the following proviso shall be inserted, namely :-“Provided also that no offer or invitation of any securities under this rule shall be made to a bodycorporate incorporated in, or a national of, a country which shares a land border with India, unlesssuch body corporate or the national, as the case may be, have obtained Government approval underthe Foreign Exchange Management (Non-debt Instruments) Rules, 2019 and attached the samewith the private placement offer cum application letter.”.(ii) in Annexure, in Form PAS-4, in Part-B, after serial number (vii), the following shall be inserted,namely :-“(viii) Tick whichever is applicable:-(a) The applicant is not required to obtain Government approval under the Foreign ExchangeManagement (Non-debt Instruments) Rules, 2019 prior to subscription of shares.- ;(b) The applicant is required to obtain Government approval under the Foreign ExchangeManagement (Non-debt Instruments) Rules, 2019 prior to subscription of shares and the samehas been obtained, and is enclosed herewith.- . ”. [F. No. 1/21/2013-CL-V]MANOJ PANDEY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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Special Court Notification For the State of Jharkhand

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 5th May, 2022   S.O. 2099(E).—In exercise of the powers conferred by section 435 of the Companies Act, 2013 (18 of 2013),the Central Government, with the concurrence of the Chief Justice of the High Court of Jharkhand, hereby designatesthe Court of Additional Judicial Commissioner, Ranchi in the State of Jharkhand as Special Court for the purposes ofproviding speedy trial of offences punishable with imprisonment of two years or more as per clause (a) ofsub-section (2) of section 435 of the said Act. [F. No. 01/12/2009-CL-I (Vol.IV)]MANOJ PANDEY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Compromises,Arrangements and Amalgamations) Amendment Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 30th May, 2022   G.S.R. 401(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469read with sections 230 to 240 of the Companies Act, 2013 (18 of 2013), the Central Government herebymakes the following rules further to amend the Companies (Compromises, Arrangements andAmalgamations) Rules, 2016 namely :-1. Short title and commencement.‐ (1) These rules may be called the Companies (Compromises,Arrangements and Amalgamations) Amendment Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 32. In the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 (hereafter in theserules referred to as the said rules), in rule 25A, after sub-rule (3), the following sub-rule shall be insertednamely:―(4) Notwithstanding anything contained in sub-rule (3), in case of a compromise or an arrangementor merger or demerger between an Indian company and a company or body corporate which has beenincorporated in a country which shares land border with India, a declaration in Form No. CAA-16shall be required at the stage of submission of application under section 230 of the Act.‖.3. In the said rules, in Annexure A, after Form No. CAA-15, the following Form shall be inserted namely:“FORM NO. CAA.16[Pursuant to section 230 and rule 25A]In Company Petition No. …………………Declaration in terms of Rule 25AAn application under section 230 is being made before the National Company Law Tribunal for mergerand amalgamation between:1. M/s. _______________(details of transferee company/body corporate)2. M/s.________________(details of transferor company/body corporate)3. ………………..And in compliance with Rule 25A,I ____________duly authorised representative of ___________________(details of company/bodycorporate) do hereby solemnly declare that –the company/body corporate is not required to obtain prior approval under the Foreign ExchangeManagement (Non-Debt Instruments) Rules, 2019; orthe company/body corporate is required to obtain prior approval under the Foreign ExchangeManagement (Non-Debt Instruments) Rules, 2019 and the same has been obtained and is enclosedherewith.(Tick whichever is applicable)Date:__________Place:__________SignatureEnclosure:Approval under the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019.‖. [F. No. 2/31/CAA/2013-CL-V]MANOJ PANDEY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Accounts)Third Amendment Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st May, 2022 G.S.R. 407(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128,sub section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) ofsection 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013),the Central Government hereby makes the following rules further to amend the Companies (Accounts)Rules, 2014, namely:-1. Short title and commencement.- (1) These rules may be called the Companies (Accounts)Third Amendment Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B),-(i) for the figures, letters and word “31st May, 2022”, the figures, letters and word “30th June,2022”, shall be substituted;(ii) after the proviso, the following proviso shall be inserted, namely:-“Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately onor before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC(Ind AS), as the case may be”. [F. No. 1/19/2013-CL-V-Part III]MANOJ PANDEY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Appointment andQualification of Directors) Amendment Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 1st June, 2022   G.S.R. 410(E).—In exercise of the powers conferred under second proviso to sub-section (1),sub-section (4), clause (f) of sub-section (6) of section 149, sub-sections (3) and (4) of section 150,section 151, sub-section (5) of section 152, section 153, section 154, section 157, section 160,sub-section (1) of section 168 and section 170 read with section 469 of the Companies Act, 2013 (18 of2013), the Central Government hereby makes the following rules further to amend the Companies(Appointment and Qualification of Directors) Rules, 2014, namely: –1. Short title and commencement.- (1) These rules may be called the Companies (Appointment andQualification of Directors) Amendment Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, ―(i) in rule 8, after the proviso, the following proviso shall be inserted, namely:- [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3“Provided further that in case the person seeking appointment is a national of a country whichshares land border with India, necessary security clearance from the Ministry of Home Affairs,Government of India shall also be attached alongwith the consent.”;(ii) in rule 10, in sub-rule (1), the following proviso shall be inserted, namely: –“Provided that no application number shall be generated in case of the person applying forDirector Identification Number is a national of a country which shares land border with India,unless necessary security clearance from the Ministry of Home Affairs, Government of Indiahas been attached alongwith application for Director Identification Number.”.(iii) in the Annexure, –(A) in Form DIR-2, under the heading Declaration, the existing paragraph, shall be numberedas paragraph (i) thereof and after the paragraph (i) as so numbered, the following shall beinserted, namely:-“(ii) I further declare that –I am not required to obtain the security clearance from the Ministry of Home Affairs,Government of India before seeking appointment as director; orI am required to obtain the security clearance from the Ministry of Home Affairs, Governmentof India before seeking appointment as director and the same has been obtained and isattached. ”;(B) in FORM NO. DIR-3, under the heading Verification, after serial number 3, the followingserial number shall be inserted, namely:-“3A. I am not required to obtain the security clearance from the Ministry of Home Affairs,Government of India under sub-rule (1) of rule 10 before applying for director identificationnumber; orI am required to obtain the security clearance from the Ministry of Home Affairs, Government ofIndia under sub-rule (1) of rule 10 before applying for director identification number and the samehas been obtained and is attached. ; and ”. [F. No. 1/22/2013-CL-V]MANOJ PANDEY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Removal of Names ofCompanies from the Register of Companies) Amendment Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 9th June, 2022   G.S.R. 436(E). ─In exercise of the powers conferred by sub-sections (1), (2) and (4) of section 248 read withsection 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rulesfurther to amend the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 ,namely:-1. Short title and commencement.- (1) These rules may be called the Companies (Removal of Names ofCompanies from the Register of Companies) Amendment Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, –(i) in rule 4, after sub-rule (3), the following sub-rule shall be inserted, namely:─“(4) (a) Where the Registrar, on examining the application made in Form STK-2, finds that it is necessary to callfor further information or finds such application or any document annexed therewith is defective or incomplete inany respect, he shall inform to the applicant to remove the defects and re-submit the complete Form within fifteendays from the date of such information, failing which the Registrar shall treat the Form as invalid in the electronicrecord, and shall inform the applicant, accordingly.(b) After the re-submission of the Form or document, if the Registrar finds that the Form or document isdefective or incomplete in any respect, he shall give further time of fifteen days to remove such defects orcomplete the Form, failing which the Registrar shall treat the Form as invalid in the electronic record and shallinform the applicant, accordingly.(c) Any re-submission of the application in Form STK-2 made prior to the commencement of the Companies(Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022 shall not becounted for the purposes of reckoning the maximum number of re-submissions of such Form.”.(ii) for Form No. STK 1, Form No. STK – 5 and Form No. STK-5A, the following Forms shall respectively, besubstituted, namely:-“Form No. STK-1Notice by Registrar for removal of name of a company from the register of companies[Pursuant to sub-section (1) of section 248 of the Companies Act, 2013 and rule 3 of the Companies (Removal ofNames of Companies from the Register of Companies) Rules, 2016]———————————————————————-GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSOffice of the Registrar Of Companies, …….. (State)(Address of ROC)Letter No.————— Dated:————Reference:In the matter of M/s____________________In the matter of Companies Act, 2013 To,………………….………………….(1) Pursuant to sub-section (1) of section 248 of the Companies Act, 2013, notice is hereby given that as peravailable record,-[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7the company has failed to commence its business within one year of its incorporation;the company is not carrying on any business or operation for a period of two immediately preceding financialyears and has not made any application within such period for obtaining the status of a dormant company undersection 455;the subscribers to the memorandum have not paid the subscription which they had undertaken to pay at the timeof incorporation of a company and a declaration to this effect has not been filed within one hundred and eightydays of its incorporation under sub-section (1) of section 10A.(tick whichever is applicable)(2) Therefore, on the basis of aforesaid ground(s), I intend to remove the name of company from the register ofcompanies and request you to send your representation along with copies of the relevant documents, if any, withinthirty days from the date of receipt of this notice.(3) Unless a cause to the contrary is shown within the time period above mentioned, the name of the abovementioned company shall be liable to be removed from the register of companies. However, the directors of thecompany shall be liable for appropriate action under the Act.Registrar of CompaniesToThe Company/All DirectorsMailing address as per record available in Registrar of Companies OfficeCopy to all directors : [in case the notice issued to the company only] FORM No. STK – 5PUBLIC NOTICE[Pursuant to sub-section (1) and sub-section (4) of section 248 of the Companies Act, 2013 and rule 7 of theCompanies (Removal of Names of Companies from the Register of Companies) Rules, 2016]———————————————————————-GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSOffice of the Registrar Of Companies(Address of RoC)Public Notice No.————- Date:Reference:In the matter of striking off of companies under section 248 (1) of the Companies Act,2013, of M/s.__________, M/s.___________, M/s._______1. Notice is hereby given that the Registrar of Companies has a reasonable cause to believe that, –(i) the following companies have not commenced business within one year of their incorporation, namely :-M/s. __________________________ (indicate names of companies); M/s.__________________________;(ii) the following companies have not been carrying on any business or operation for a period of two immediatelypreceding financial years and have not made any application within such period for obtaining the status of dormantcompany under section 455, namely:-M/s. __________________________ (indicate names of companies);M/s.__________________________;(iii) in the following companies, the subscribers to the memorandum have not paid the subscription which they hadundertaken to pay at the time of incorporation of a company and a declaration to this effect has not been filed within8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)][F.No.1/28/2013-CL-V(Part)]MANOJ PANDEY, Jt. Secy.one hundred and eighty days of its incorporation under sub-section (1) of section 10A, namely:-M/s. __________________________ (indicate names of companies)M/s.__________________________,and, therefore, proposes to remove/strike off the names of the above mentioned companies from the register ofcompanies and dissolve them unless a cause is shown to the contrary, within thirty days from the date of this notice.2. Any person objecting to the proposed removal/striking off of name of the companies from the register of companiesmay send his objection to the office address mentioned here-in-above within thirty days from the date of publicationof this notice.Registrar of CompaniesFORM No. STK – 5APUBLIC NOTICE[Pursuant to sub-section (1) and sub-section (4) of section 248 of the Companies Act, 2013 and second proviso to rule7(1) of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016]———————————————————————-GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSOffice of the Registrar of Companies(Address of RoC)Public Notice No.————— Date:————Reference:In the matter

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The Companies (Appointment andQualification of Directors) Second Amendment, Rules, 2022

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 10th June, 2022   G.S.R. 439(E).—In exercise of the powers conferred by section 149 read with section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Appointment and Qualification of Directors) Rules, 2014, namely: –1. Short title and commencement.- (1) These rules may be called the Companies (Appointment andQualification of Directors) Second Amendment, Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, in rule 6, after sub-rule(4), the following sub-rule shall be inserted, namely: –“(5) Any individual whose name has been removed from the databank under sub-rule (4), mayapply for restoration of his name on payment of fees of one thousand rupees and the institute shallallow such restoration subject to the following conditions, namely :-(i) his name shall be shown in a separate restored category for a period of one year from thedate of restoration within which, he shall be required to pass the online proficiency self-assessmenttest and thereafter his name shall be included in the databank, only, if he passes the said onlineproficiency self-assessment test and in such case, the fees paid by him at the time of initialregistration shall continue to be valid for the period for which the same was initially paid; and(ii) in case he fails to pass the online proficiency self-assessment test within one year from thedate of restoration, his name shall be removed from the data bank and he shall be required to applyafresh under sub-rule (1) for inclusion of his name in the databank.”. [F. No. 8/4/2018-CL-I- Part I]MANOJ PANDEY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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