February 12, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 28th December, 2021   G.S.R. 888(E).—In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11)of section 125, sub-section (6) of section 124 and section 236 read with section 469 of the Companies Act, 2013 (18of 2013), the Central Government hereby makes the following rules, further to amend the Investor Education andProtection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely:-[भाग II—खण् ड 3(i)] भारत का रािपत्र : ऄसाधारण 31. (1) These rules may be called the Investor Education and Protection Fund Authority (Accounting,Audit, Transfer and Refund), Third Amendment, Rules, 2021.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund)Rules, 2016, in rule 6,-(i) for sub-rule (9), the following sub-rule shall be substituted, namely:-“(9) The shares held in such DEMAT account shall not be transferred or dealt with in any manner whatsoeverexcept for the purposes of transferring the shares back to the claimant as and when he approaches the Authority or inaccordance with sub-rules (10), (11) and (11A).”;(ii) after sub-rule (11), the following sub-rule shall be inserted, namely:-“(11A) In case an application for purchase of shares under section 236 is received through the company, theAuthority may receive the amount entitled on behalf of the minority shareholders from the company as per proceduresprovided under sub-section 5 of the said section 236 and credit the amount to the Fund and a separate ledger accountshall be maintained for such proceeds:Provided that Authority before such receipt of money on behalf of such shareholders shall verify that theconditions provided under the relevant section of the Act and rules framed thereunder have been satisfied and shallalso call a report from the company on the following, namely:-(a) whether the acquirer to whom the shares held by the Authority would be transferred has fulfilled therequirements of section 236;(b) whether the shares have been valued in accordance with the provisions of sub-section (2) of section236 and the rules made thereunder; and(c) any other relevant information:Provided further that the company shall be liable under all circumstances whatsoever to indemnify theAuthority in case of any dispute or lawsuit that may be initiated and the Authority shall not be liable to indemnify theminority shareholder or the Company or any other person for any liability arising, leading to any litigation orcomplaint arising thereof:Provided also that any claimant entitled to claim transfer of such shares from the Authority under sub-section(6) of section 124 shall only be entitled to the amount received by the Authority on behalf of the minority shareholderwithout any interest thereon.”;(iii) after sub-rule (13), the following sub-rule shall be inserted, namely:-“(13A) Any amount required to be credited by the companies to the Fund as provided under sub-rule (11A)shall be remitted into the specified account of the IEPF Authority maintained in the Punjab National Bank and thedetails thereof shall be furnished to the Authority in Form No. IEPF-7 within thirty days from the date of remittance orwithin thirty days from the date of commencement of the Investor Education and Protection Fund Authority(Accounting, Audit, Transfer and Refund), Third Amendment, Rules, 2021, as the case may be.”. [F. No. 05/2/2020-IEPF]MANOJ PANDEY, Jt. Secy. 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MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 11th February, 2022   G.S.R. 109(E).—In exercise of the powers conferred by sections 17, 69, 72, 76A and 79 of the Limited Liability Partnership Act, 2008 (6 of 2009), the Central Government hereby makes the following rules further to amend the Limited Liability Partnership Rules, 2009, namely: – . 1. (1) These rules may be called the Limited Liability Partnership (Amendment) Rules, 2022. (2) They shall come into force with effect from the 01st April, 2022. 2. In the Limited Liability Partnership Rules, 2009 (hereinafter referred to as the said rules), in rule 5, – (a) in sub-rule (2),- (i) the first and second provisos shall be omitted; (ii) in the third proviso, for the words ―Provided also‖ the word ―Provided‖ shall be substituted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely:- ―(3) The National Company Law Appellate Tribunal Rules, 2016 mutatis mutandis shall be applicable for filing an appeal under sub-sections (2) and (3) of section 72. 3. In the said rules, in rule 18, in sub-rule (2), for clause (xi), the following clause shall be substituted, namely: – ―(xi) the proposed name is identical with or too nearly resembles the name of any other limited liability partnership or a company;‖. 4. In the said rules, in rule 19, for sub-rule (1), the following sub-rule shall be substituted, namely: – ―(1) A limited liability partnership or a company or a proprietor of a registered trade mark under the Trade Marks Act, 1999 (47 of 1999) which already has a name or trade mark which is similar to or which too nearly resembles the name or new name of a limited liability partnership incorporated subsequently, may apply to the [भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 11 Regional Director in Form 23 to give a direction to that limited liability partnership incorporated subsequently to change its name or new name, as the case may be: Provided that an application of the proprietor of the registered trade mark shall be maintainable within a period of three years from the date of incorporation or registration or change of name of limited liability partnership under the Act.‖. 5. In the said rules, after rule 19, the following rule shall be inserted, namely: – ―19A. Allotment of new name to existing LLP under sub-section (3) of section 17. – (1) In case a Limited Liability Partnership (herein after referred to as ―LLP‖) fails to change its name or new name, as the case may be, in accordance with the direction issued under sub-section (1) of section 17 within a period of three months from the date of issue of such direction, the letters ―ORDNC‖ (which is an abbreviation of the words ―Order of Regional Director Not Complied‖), the year of passing of the direction, the serial number and the existing LLPIN of the LLP shall become the new name of the LLP without any further act or deed by the LLP, and the Registrar shall accordingly make entry of the new name in the register of LLP and issue a fresh certificate of incorporation in Form No. 16A: Provided that nothing contained in sub-rule (1) shall apply in case e-form LLP Form No-5 filed by the LLP is pending for disposal at the expiry of three months from the date of issue of direction by Regional Director unless the said eform is subsequently rejected. (2) The LLP whose name has been changed under sub-section (3) of section 17 shall at once make necessary compliance with the provisions of section 21 and the statement, ―Order of Regional Director Not Complied (under section 17 of the LLP Act, 2008)‖ shall be mentioned in brackets below the name of LLP on its invoices, official correspondence, and publications: Provided that no such statement shall be required to be mentioned in case the LLP subsequently changes its name in accordance with section 19.‖. 6. In the said rules, after rule 37, the following rules shall be inserted, namely: — ―37A. Adjudication of penalties. – (1) The Central Government may appoint any of its officers, not below the rank of Registrar, as adjudicating officers for adjudging penalty under the provisions of the Act. (2) Before adjudging penalty, the adjudicating officer shall issue a written notice, to the limited liability partnership, partner or designated partner of a limited liability partnership or any other person who has committed non-compliance or made default under the Act, as the case may be, to show cause, within such period as may be specified in the notice (not being less than fifteen days and not more than thirty days from the date of service thereon), why the penalty should not be imposed on it or him. (3) Every notice issued under sub-rule (2), shall clearly indicate the nature of non-compliance or default under the Act alleged to have been committed or made by such limited liability partnership, its partner or its designated partner, or any other person, as the case may be and also draw attention to the relevant penal provisions of the Act and the maximum penalty which can be imposed on such limited liability partnership, its partners or designated partners or any other person, as the case may be. (4) The reply to such notice shall be filed in electronic mode only within the period as specified in the notice: Provided that the adjudicating officer may, for reasons to be recorded in writing, extend the period referred to above by a further period not exceeding fifteen days, if the limited liability partnership or its partners or designated partners or any other person, as the case may be, satisfies the adjudicating officer that it or he has sufficient cause for not responding to the notice within the stipulated period or the adjudicating officer has reason to believe that the limited liability partnership or its partners or designated partners or any other person has received a shorter notice and did not have reasonable time

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 11th February, 2022   S.O. 623(E).—In exercise of the powers conferred by section 458 of the Companies Act, 2013 (18 of 2013),applied to the limited liability partnership vide notification number G.S.R. 333 (E), dated the 29th April, 2015, theCentral Government hereby delegates to the Regional Directors at Mumbai, Kolkata, Chennai, New Delhi,Ahmedabad, Hyderabad and Guwahati, the powers and functions vested in it under section 17 of the Limited LiabilityPartnership Act, 2008 (6 of 2009), subject to the condition that the Central Government may revoke such delegation ofpowers or may itself exercise the powers under the said section, if in its opinion such a course of action is necessary inthe public interest.2. This notification shall come into force with effect from 01st April, 2022.[F. No. 01/03/2021-CL.V-Part III]K.V.R. MURTY, 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 | Company Registration in lucknow 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

MINISTRY OF CORPORATE AFFAIRSORDERNew Delhi, the 11th February, 2022   S.O. 622(E).—In exercise of the powers conferred by section 76A of the Limited Liability Partnership Act,2008 (6of 2009), the Central Government hereby appoints the following Registrar of Companies as adjudicatingofficers for the purpose of the said Act in respect of jurisdiction indicated against each Registrar : —SL.No.Designation States/Union territories under its jurisdiction(1) (2) (3)1 Registrar of Companies, Delhi Union territory of Delhi and whole State of Haryana.2 Registrar of Companies, Chandigarh Whole State of Punjab and Union territory ofChandigarh.3 Registrar of Companies, Kanpur Whole State of Uttar Pradesh4 Registrar of Companies-cum-OfficialLiquidator, DehradunWhole State of Uttarakhand5 Registrar of Companies-cum-OfficialLiquidator, JammuUnion territory ofJammu and Kashmir and Union territory of Ladakh6 Registrar of Companies-cum-OfficialLiquidator, ShimlaWhole State of Himachal Pradesh7 Registrar of Companies, Kolkata Whole States of West Bengal and Sikkim8 Registrar of Companies-cum-OfficialLiquidator, PatnaWhole State of Bihar9 Registrar of Companies-cum-OfficialLiquidator, CuttackWhole State of Orissa10 Registrar of Companies-cum-OfficialLiquidator, RanchiWhole State of Jharkhand11 Registrar of Companies, Guwahati Whole States of Assam, Meghalaya, Manipur, Tripura,Mizoram, Nagaland and ArunachalPradesh.12 Registrar of Companies, Chennai (i) Whole State of Tamil Nadu except Coimbatore,Dharmapuri, Dindigul, Erode, Krishnagiri, Namakkal,Nilgiris, Salem, Tiruppur districts.(ii) Union territory of Andaman and Nicobar lslands.13 Registrar of Companies, Coimbatore Coimbatore, Dharmapuri, Dindigul, Erode, Krishnagiri,Namakkal, Nilgiris, Salem, Tiruppur districts of theState of Tamil Nadu.14 Registrar of Companies, Puducherry Union territory of Puducherry15 Registrar of Companies, Ernakulam Whole State of Kerala and Union territory ofLakshadweep Islands.16 Registrar of Companies, Hyderabad Whole State of Telangana.17 Registrar of Companies, Bangalore Whole State of Karnataka18 Registrar of Companies, Mumbai Whole State of Maharashtra except Pune, Ahmednagar,Kolhapur, Solapur, Satara, Sangli,Ratnagiri and Sindhudurg districts.19 Registrar of Companies, Pune Pune, Ahmednagar, Kolhapur, Solapur, Satara, Sangli,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]Ratnagiri and Sindhudurg districts of the State ofMaharashtra.20 Registrar of Companies-cum-OfficialLiquidator, GoaWhole State of Goa and Union territory of Daman andDiu.21 Registrar of Companies, Ahmedabad Whole State of Gujarat and Union territory of Dadraand Nagar Haveli.22 Registrar of Companies, Gwalior Whole State of Madhya Pradesh23 Registrar of Companies-cum-OfficialLiquidator, BilaspurWhole State of Chhattisgarh24 Registrar of Companies-cum-OfficialLiquidator, JaipurWhole State of Rajasthan25 Registrar of Companies, Vijayawada Whole State of Andhra Pradesh2. The appeals, if any, filed before the concerned Regional Director having jurisdiction over the adjudicating officesshall be disposed off in accordance with notification of the Government of India in the Ministry of Corporate Affairs,published in the Gazette of India, Extraordinary, Part II – Section 3-Sub-section (i), vide numbers G.S.R. 887(E), datedthe 16th December, 2011, G.S.R. 763(E), dated the 15th October, 2012, G.S.R. 832(E), dated the 3rd November, 2015and S.O. 2652(E), dated the 25th July, 2019 and in pursuance to rule 37B to 37D of the Limited Liability PartnershipRules, 2009, for the State of Sikkim, jurisdictional powers shall be vested with Regional Director, Eastern RegionDirectorate, Headquarter at Kolkata in the matters of appeal.3. This order shall come into force with effect from the 01st April, 2022. [F. No. .01/03/2021-CL.V-Part II]K.V.R. MURTY, Jt. Secy. 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MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 11th February, 2022   S.O. 621(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Limited LiabilityPartnership (Amendment) Act, 2021 (31 of 2021), the Central Government hereby appoints the 01st day of April,2022 as the date on which the provisions of sections 1 to 29 of the said Act shall come into force. [F. No. 01/03/2021-CL.V-Part I]K.V.R. MURTY, 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 | Company Registration in lucknow 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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 11th February, 2022   G.S.R. 110(E).—In exercise of the powers conferred by sub-section (1) of section 67 of the Limited LiabilityPartnership Act, 2008 (6 of 2009), the Central Government hereby directs that the provisions of sections 90, 164, 165,167, sub-section (5) of section 206, sub-section (3) of section 207, 252 and section 439 of the Companies Act,2013(18 of 2013), shall apply to limited liability partnership, except where the context otherwise requires, with themodifications specified in Column (3) of the Table given below, from the date of publication of this notification inthe Official Gazette, namely:-TABLES. No. Part/Chapter/Section /Subsection(s) in theCompanies Act,2013 Modifications(1) (2) (3)1. In section 90, in subsection (1) to sub-section(11)(i) for the word “shares”, wherever it occurs, the word “contribution” shall besubstituted;(ii) for the word “company” wherever it occurs, the words “limited liabilitypartnership” shall be substituted;(iii) for the word “member” wherever it occurs, the word “partner” shall besubstituted;(iv) for the word “officer” wherever it occurs, substitute the words “partner”or “designated partner” shall be substituted.2. In section 164Sub-section (1) (i) for the words “for appointment” wherever they occurs, the words “tobecome” shall be substituted;(ii) for the word “director” wherever it occurs, the words “designatedpartner” shall be substituted;(iii) for the word “company” wherever it occurs, the words “limited liabilitypartnership” shall be substituted;Sub-section (2) for sub-section (2), the following shall be substituted, namely:-“(2) No person, who is or has been a director of a company or designatedpartner of limited liability partnership, as the case may be, which—(a) has not filed financial statements or the Statement of Account andSolvency or annual returns, as the case may be, for any continuous period ofthree financial years; or(b) has failed to repay the deposits accepted by it or pay interest thereon orto redeem any debentures on the due date or pay interest due thereon or payany dividend declared and such failure to pay or redeem continues for oneyear or more,shall be eligible to become or continue as a designated partner of that limitedliability partnership or to become designated partner in other limitedliability partnerships for a period of five years from the date on which thesaid company or limited liability partnership fails to do so:[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 7Provided that where a person becomes as a designated partner of a limitedliability partnership which is in default of clause (a) or clause (b), he shall notincur disqualification for a period of six months from the date he becomesdesignated partner.”.3. In section 165Sub-section(1)for sub-section (1), the following shall be substituted, namely:-“(1) No person shall become designated partner in more than twenty limitedliability partnerships.”;Sub-section (3) for sub-section (3), the following shall be substituted, namely:-“(3) Any person holding office as designated partner in limited liabilitypartnerships more than the limits as specified in sub-section (1) ,immediatelybefore this notification shall, within a period of one year from suchnotification ,-(a) choose not more than specified limit of those limited liabilitypartnerships , as limited liability partnerships in which he wishes tocontinue to hold the office of designated partner;(b) resign his office as designated partner in the other remaining limitedliability partnerships; and(c) intimate the choice made by him under clause (a),to each one of thelimited liability partnerships in which he was holding the office ofdesignated partner before such notification and Registrar havingsuch jurisdiction in respect of each limited liability partnership.”;Sub-section (4) for the word “company” wherever it occurs, the words “limited liabilitypartnership” shall be substituted;Sub-section (5) (i) for the words “director” or “non-executive director” wherever they occurs,the words “designated partner” shall be substituted;(ii) for the words “commencement of this Act”, the words “date of thisnotification” shall be substituted;Sub-section (6) In sub-section (6), (i) for the words “accepts an appointment as a Director“,the words ”becomes a designated partner” shall be substituted;(ii) for the words “liable to a penalty” the words “punishable with fine whichshall not be less than five thousand rupees but which may extend to twentyfive thousand rupees” shall be substituted.4. In section 167Sub-section (1) (i) for the word “director” wherever it occurs, the words “designated partner”shall be substituted;(ii) for the word “company” wherever it occurs, the words “limited liabilitypartnership” shall be substituted;(iii) in proviso of clause (a), for the word “companies” the words “limitedliability partnerships” shall be substituted;(iv) clause (b) shall be omitted;(v) for the words “this Act” the words “the Limited Liability Partnership Act,2008”, shall be substituted;(vi) clause (h) shall be omitted;Sub-section (2) for the word “director” wherever it occurs, the words “designated partner ”shall be substituted;8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]Sub-section (3) for sub-section (3), the following shall be substituted, namely:-“(3) where all the designated partners of limited liability partnership vacatetheir offices under any of the disqualifications specified in sub-section (1) ,the partners or, in their absence, the Central Government shall appoint therequired number of designated partners who shall hold office till thedesignated partners are appointed by the limited liability partnership .”.5. In section 206, subsection (5)for sub-section (5), the following shall be substituted, namely:-“(5) The Central Government may, if it is satisfied that circumstances sowarrant, direct inspection of books and papers of a limited liabilitypartnership by an inspector appointed by it for the purpose.”.6. In section 207, sub-section(3)for the word “company”, the words “limited liability partnership” shall besubstituted.7. In section 252Sub-section (1) (i) for the words and figures “notifying a company as dissolved under section248” the words and figures “notifying a limited liability partnership asstruck off and dissolved pursuant to section 75” shall be substituted;(ii) for the word “company” wherever it occurs, the words “limited liabilitypartnership” shall be substituted;(iii) for the words “register of companies” wherever they occur, the words“register of limited liability partnership” shall be substituted;Sub-section (2) (i) for the word “company” occurring at both the places, the words “ limitedliability partnership” shall be substituted;(ii) for the words “register of companies”, the words “register of limitedliability partnership” shall be substituted;Sub-section (3) (i) for the word “member”, occurring at both the places the word “partner”shall be substituted;(ii) for the word “company” wherever it occurs, the words

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 11th February, 2022   G.S.R. 107(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) of section 136, section 137 andsection 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makesthe following rules further to amend the Companies (Accounts) Rules, 2014, namely:-1. (1) These rules may be called the Companies (Accounts) 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 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1A),the following sub-rule shall be inserted, namely: –“(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report onCorporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) andonwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be:Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before31st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.”. 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 | Company Registration in lucknow 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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 23rdMarch, 2022   G.S.R 255(E).——In exercise of the powers conferred by section 133 read with section469 of the Companies Act, 2013 (18 of 2013), the Central Government, in consultation with theNational Financial Reporting Authority, hereby makes the following rules further to amend theCompanies (Indian Accounting Standards) Rules, 2015, namely:-1. Short title and commencement.-(1) These rules may be called the Companies (IndianAccounting Standards) Amendment Rules, 2022.(2) They shall come into force with effect from 1st day of April, 2022.2. In the Companies (Indian Accounting Standards) Rules, 2015, in the ―Annexure‖, under theheading ―B. Indian Accounting Standards (Ind AS)‖,-(A) in ―Indian Accounting Standard (Ind AS) 101‖, –(i) after paragraph 39AF, the following shall be inserted, namely:-―39AG Annual Improvements to Ind AS (2021), amended paragraph D1(f) and addedparagraph D13A. An entity shall apply that amendment for annual reportingperiods beginning on or after 1st April, 2022.‖;(ii) in Appendix D, in paragraph D1, for sub-item (f), the following shall be substituted,namely:-―(f) cumulative translation differences (paragraphs D12–D13A); “;(iii) in Appendix D, after paragraph D13, the following shall be inserted, namely:-8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]―D13A Instead of applying paragraph D12 or paragraph D13, a subsidiary that uses theexemption in paragraph D16(a) may elect, in its financial statements, tomeasure cumulative translation differences for all foreign operations at thecarrying amount that would be included in the parent‘s consolidated financialstatements, based on the parent‘s date of transition to Ind ASs, if noadjustments were made for consolidation procedures and for the effects of thebusiness combination in which the parent acquired the subsidiary. A similarelection is available to an associate or joint venture that uses the exemption inparagraph D16(a).‖(B) in ―Indian Accounting Standard (Ind AS) 103‖, –(i) for paragraph 11, the following shall be substituted, namely:-―11 To qualify for recognition as part of applying the acquisition method, theidentifiable assets acquired and liabilities assumed must meet the definitions ofassets and liabilities in the Conceptual Framework for Financial Reportingunder Indian Accounting Standards (Conceptual Framework) issued by theInstitute of Chartered Accountants of India at the acquisition date. Forexample, costs the acquirer expects but is not obliged to incur in the future toeffect its plan to exit an activity of an acquiree or to terminate the employmentof or relocate an acquiree‘s employees are not liabilities at the acquisition date.Therefore, the acquirer does not recognise those costs as part of applying theacquisition method. Instead, the acquirer recognises those costs in its postcombination financial statements in accordance with other Ind AS.‖;(ii) for paragraph 14, the following shall be substituted, namely:-―14 Paragraphs B31–B40 provide guidance on recognising intangible assets.Paragraphs 21A–28B specify the types of identifiable assets and liabilities thatinclude items for which this Ind AS provides limited exceptions to therecognition principle and conditions.‖;(iii) for paragraph 21, the following shall be substituted, namely:-―21 This Ind AS provides limited exceptions to its recognition and measurementprinciples. Paragraphs 21A–31A specify both the particular items for whichexceptions are provided and the nature of those exceptions. The acquirer shallaccount for those items by applying the requirements in paragraphs 21A–31A,which will result in some items being-(a) recognised either by applying recognition conditions in addition tothose in paragraphs 11 and 12 or by applying the requirements of otherInd ASs, with results that differ from applying the recognition principleand conditions.(b) measured at an amount other than their acquisition-date fair values.Exceptions to the recognition principle.-[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 9Liabilities and contingent liabilities within the scope of Ind AS 37 orAppendix C, Levies, of Ind AS 3721A Paragraph 21B applies to liabilities and contingent liabilities that would bewithin the scope of Ind AS 37, Provisions, Contingent Liabilities andContingent Assets, or Appendix C, Levies, of Ind AS 37 if they were incurredseparately rather than assumed in a business combination.21B The Conceptual Framework defines a liability as ‗a present obligation of theentity to transfer an economic resource as a result of past events‘. For aprovision or contingent liability that would be within the scope of Ind AS 37,the acquirer shall apply paragraphs 15–22 of Ind AS 37 to determine whether atthe acquisition date a present obligation exists as a result of past events. For alevy that would be within the scope of Appendix C of Ind AS 37, the acquirershall apply Appendix C of Ind AS 37 to determine whether the obligating eventthat gives rise to a liability to pay the levy has occurred by the acquisition date.21C A present obligation identified in accordance with paragraph 21B might meetthe definition of a contingent liability set out in paragraph 22(b). If so,paragraph 23 applies to that contingent liability.‖;(iv) for the heading relating to paragraph 22, the following shall be substituted, namely:-“Contingent liabilities and contingent assets”;(v) in paragraph 22, for the opening paragraph starting with Ind AS 37 and ending withliability as:, the following shall be substituted, namely:-―22 Ind AS 37 defines a contingent liability as:‖;(vi) for paragraph 23, the following shall be substituted, namely:-―23 The acquirer shall recognise as of the acquisition date a contingent liabilityassumed in a business combination if it is a present obligation that arises frompast events and its fair value can be measured reliably. Therefore, contrary toparagraphs 14(b), 23, 27, 29 and 30 of Ind AS 37, the acquirer recognises acontingent liability assumed in a business combination at the acquisition dateeven if it is not probable that an outflow of resources embodying economicbenefits will be required to settle the obligation. Paragraph 56 of this Ind ASprovides guidance on the subsequent accounting for contingent liabilities.‖;(vii) after paragraph 23, the following shall be inserted, namely:-―23A Ind AS 37 defines a contingent asset as ‗a possible asset that arises from pastevents and whose existence will be confirmed only by the occurrence or nonoccurrence of one or more uncertain future events not wholly within the control10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]of the entity‘. The acquirer shall not recognise a contingent asset at theacquisition date.‖;(viii) after paragraph 64P, the following shall be inserted, namely:-―64Q Reference to the Conceptual Framework, amended paragraphs 11, 14,

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st March, 2022   G.S.R. 235(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) of section 136, section 137and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government herebymakes 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) Second AmendmentRules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Accounts) Rules, 2014,-(i) in the proviso to sub-rule (1) of rule 3, for the figures, letters and words “1st day of April, 2022”, thefigures, letters and words “1st day of April, 2023” shall be substituted;(ii) in the proviso to sub-rule (1B) of rule 12, for the figures, letters and word “31st March, 2022”, the figures,letters and word “31st May, 2022” shall be substituted. [F. No. 1/19/2013-CL-V-Part III]K. V. R. MURTY, 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 | Company Registration in lucknow 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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 6th April, 2022   G.S.R. 279(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 ofthe Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Management and Administration) Rules, 2014, namely:-1. Short title and commencement. – (1) These rules may be called the Companies (Management andAdministration) Amendment Rules, 2022.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Management and Administration) Rules, 2014, in rule 14, after sub-rule (2), thefollowing sub-rule shall be inserted, namely:-“(3) Notwithstanding anything contained in sub-rules (1) and (2), the following particulars of the register orindex or return in respect of the members of a company shall not be made available for any inspectionunder sub-section (2) or for taking extracts or copies under sub-section (3) of section 94, namely:-[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3i. address or registered address (in case of a body corporate);ii. e-mail ID;iii. Unique Identification Number;iv. PAN Number.”. [F. No. 01/34/2013 CL-V (Pt-II)]K. V. R. MURTY, 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 | Company Registration in lucknow 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