February 13, 2024 | CA B K Goyal & Co LLP

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 24th August, 2021 G.S.R. 584(E).—In exercise of the powers conferred by clause (a) of sub-section (2) of section29A read with clause (a) of sub-section (2) of section 9 of the Chartered Accountants Act, 1949 (No. 38 of1949), the Central Government hereby makes the following rules further to amend the CharteredAccountants (Election to the Council) Rules, 2006, namely:-1. Short title and commencement. – (1) These rules may be called the Chartered Accountants (Electionto the Council) Amendment Rules, 2021.(2) They shall come into force on the date of their publication in the Official Gazette.257345/2021/US(PI)-MCA139[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 32. In the Chartered Accountants (Election to the Council) Rules, 2006,-(i) in rule 5, for the opening portion, the following shall be substituted, namely:-“Subject to other provisions of these rules, a member, whose name is borne on the Registeron the 1st day of April of the financial year in which the election to the Council is to takeplace and is entitled to vote by poll, shall be permitted to cast his vote for the candidatescontesting from the regional constituency to which he belongs, at any polling booth of hischoice within his Regional Constituency, provided an intimation to vote at a particularbooth is received by the Returning Officer at least fourteen days prior to the date ofpolling:”;(ii) in rule 6, after sub-rule (2), the following proviso shall be inserted, namely:-“Provided that the Returning Officer may, on an application from a voter eligible to voteby poll seeking permission to cast his vote at a polling booth beyond his regionalconstituency, received at least three weeks prior to the date of polling, permit him to vote,for the candidates contesting from the regional constituency to which he belongs, at apolling booth, in the city of his choice beyond such regional constituency, if there has beena change in his professional address published in the List of Voters or he is expected to beaway from his professional address on the date of polling and all necessary arrangementstherefor shall be made by the Returning Officer.”;(iii) in rule 21, –(a) in sub-rule (2), for the figures, “2500”, the figures “1000” shall be substituted;(b) in sub-rule (3), for the words and figures, “more than 2500 voters”, the words andfigures “1000 voters or more” shall be substituted;(iv) in rule 26, for sub-rule (1), the following sub-rule shall be substituted, namely:-“(1) A candidate for election from a constituency shall be entitled to be present at thepolling booths in that constituency including at such polling booths beyond thatConstituency, as may be permitted in terms of the proviso to sub-rule (2) of rule 6.”;(v) in rule 32, the following proviso shall be inserted, namely:-“Provided that, the date and time for commencement of counting of votes for allconstituencies shall be uniform.”;(vi) in Schedule 2, clause (3) shall be omitted. [F. No. 01/03/2020 PI (Part-1)]MANOJ PANDEY, Jt. Secy. 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The Investor Education and Protection Fund Authority (Accounting, Audit,Transfer and Refund) Second Amendment Rules, 2021

Companies Act 2013 / CA Bhuvnesh Goyal / February 13, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 9th November, 2021 G.S.R. 785 (E).— In exercise of the powers conferred under sub-sections (1), (2), (3), (4), (8), (9), (10) and(11) of section 125 and sub-section (6) of section 124 read with section 469 of the Companies Act, 2013 (18 of 2013),the Central Government hereby makes the following rules, further to amend the Investor Education and ProtectionFund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely:-1. (1) These rules may be called the Investor Education and Protection Fund Authority (Accounting, Audit,Transfer and Refund) Second Amendment Rules, 2021.(2) These rules shall come into force on the date of their publication in Official Gazette.2. In the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules,2016, (hereinafter referred to as the Principle Rules), in rule 7, in sub-rule (7), in the proviso, the words “AdvanceReceipts”, shall be omitted.3 In the Principal Rules, in Schedule II, –(1) for the words, figures and bracket, “Rs 2,00,000 (Rupees Two Lakh only),” wherever occurring, Rs 5,00,000(Rupees five lakh only), shall be substituted.(2) under heading, “Documents to be submitted to the Authority to register transmission of securities”, under subheading “ A. Documentary requirement for securities held in physical mode”,-(i) in item 1, under the heading, “Where the shares are held singly with nomination,-(a) in sub-item „1.1‟, for the word, “nominee”, the word, “claimant” shall be substituted;(b) for sub-item „1.2‟, the following shall be substituted, namely: –“Copy of death certificate of security holder attested by claimant.”(c) for sub-item „1.4‟, the following shall be substituted, namely: –“The original share certificate is to be sent to the company and scanned copy to be attached with the form”.(ii) in item 2, under the heading, “Where the shares are held singly without nomination, the following documents inaddition to the documents specified at paragraph 1 are required,”-(a) in sub-item‟2.2‟, for clause (a), the following shall be substituted, –10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]“Succession certificate or probate of will or will or letter of administration or Decree, as may be applicable interms of Indian Succession Act, 1925. (39 of 1925) or any other Decree or Order of any Court or Tribunal”.(b) for sub-item, „2.3‟, the following shall be substituted, namely: –“For value of securities more than 5,00,000 (Rupees Five lakh only) per issuer company as on date ofapplication: Succession certificate or probate of will or will or letter of administration or Decree, as may beapplicable in terms of Indian Succession Act, 1925. (39 of 1925) or any other Decree or Order of any Court orTribunal.”.(c) after sub-item „2.3‟ and before item „3‟, the following explanation shall be inserted, namely: –“Explanation: (1) The Company may enhance the limit of Rs. 5,00,000 (Rupees Five lakh only) per issuercompany in accordance with SCHEDULE VII of Securities and Exchange Board of India (Listing Obligationsand Disclosure Requirements) Regulations, 2015, after taking approval of its Board of Directors and providecopy of Board resolution to Authority at the time of verification of claim.(2) for the case where will is provided, following documents shall also be required:(a) Legal heirship certificate issued by Competent Authority;(b) No Objection Certificate from all legal heirs in favor of the claimant;(c) Affidavit from witness about confirmation of will wherever alive or death certificate of such witness;(d) Affidavit with regard to the will as last will and no matter is pending before any court with regard to suchwill;(e) Surety affidavit by at least two sureties with their PAN Card.”.(iii) in item „3‟, under the heading “Where the shares are held jointly with nomination”, –(a) in sub-item „3.1‟, for the word, “nominee”, the word, “claimant” shall be substituted;(b) for sub-item „3.2‟, the following shall be substituted, namely: –“Copy of death certificate of security holder attested by claimant.”(c) for sub-item „3.4‟, the following shall be substituted, namely: –“The Original share certificate is to be sent to the company and scanned copy to be attached with the form”.(iv) in item „4‟, under the heading, “Where the shares are held jointly without nomination, the followingdocuments in addition to the documents specified at paragraph 3 are required”,-(a) for sub-item „4.2‟, the following shall be substituted, –“Succession certificate or probate of will or will or letter of administration or Decree, as may be applicable interms of Indian Succession Act, 1925. (39 of 1925) or any other Decree or Order of any Court or Tribunal”.(b) for sub-item „4.3‟, the following shall be substituted, namely: –“For value of securities more than 5,00,000 (Rupees Five lakh only) per issuer company as on date ofapplication: Succession certificate or probate of will or will or letter of administration or Decree, as may beapplicable in terms of Indian Succession Act, 1925. (39 of 1925) or any other Decree or Order of any Court orTribunal.”.(c) after sub-item „4.3‟, and before sub-heading „B‟ the following explanation shall be inserted, namely: –“Explanation: (1) The Company may enhance the limit of Rs. 5,00,000 (Rupees Five lakh only) per issuercompany in accordance with SCHEDULE VII of Securities and Exchange Board of India (Listing Obligationsand Disclosure Requirements) Regulations, 2015, after taking approval of its Board of Directors and providecopy of Board resolution to Authority at the time of verification of claim.(2) for the case where will is provided, following documents shall also be required:(a) Legal heirship certificate issued by Competent Authority;[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 11(b) No Objection Certificate from all legal heirs in favor of the claimant;(c) Affidavit from witness about confirmation of will wherever alive or death certificate of such witness;(d) Affidavit with regard to the will as last will and no matter is pending before any court with regard to suchwill;(e) Surety affidavit by at least two sureties with their PAN Card.”.3. In the Principal Rules, in Schedule II, under heading, “Documents to be submitted to the Authority to registertransmission of securities”, under sub-heading “B. Documentary requirement for securities held in DEMATmode”,-(i) in item „1‟: –(a) in sub-item „1.1‟ for the word, “nominee”, the word, “claimant” shall be substituted;(b) for sub-item „1.2‟, the following shall

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Corrigendum

Companies Act 2013 / CA Bhuvnesh Goyal / February 13, 2024

Corrigendum Read More »