February 14, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 1st April, 2021 G.S.R. 247(E).—In exercise of the powers conferred by section 134 read with section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Accounts) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2021.(2) They shall come into force with effect from the 1st day of April, 2021.2. In the Companies (Accounts) Rules, 2014, in proviso to sub-rule (1) of rule 3, for the figures, letters andwords “1st day of April, 2021”, the figures, letters and words “1st day of April, 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 24th March, 2021 S.O. 1303(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Companies(Amendment) Act, 2020 (29 of 2020), the Central Government hereby appoints the 24th March, 2021 as the date onwhich the provisions of section 23 and section 45 of the said Act shall come into force. [F. No. 1 /3 /2020-CL.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 1st April, 2021 G.S.R. 248(E).—In exercise of the powers conferred by sections 139, 143, 147 and 148 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 Companies (Audit and Auditors) Rules, 2014,namely:—1. (1) These rules may be called the Companies (Audit and Auditors) Second Amendment Rules, 2021.(2) They shall come into force with effect from the 1st day of April, 2021.2. In the Companies (Audit and Auditors) Rules, 2014, in rule 11, in clause (g), for the words “Whether thecompany”, the words, figures and letters “Whether the company, in respect of financial years commencing onor after the 1st April, 2022,” shall be substituted. [F. No.1/33/2013-CL-V (Part)]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 9th April, 2021 S.O. 1543(E).—In exercise of the powers conferred by the second proviso to section 4 of the Insolvency andBankruptcy Code, 2016 (31 of 2016), as amended by the Insolvency and Bankruptcy Code (Amendment) Ordinance,2021 (3 of 2021), the Central Government hereby specifies ten lakh rupees as the minimum amount of default for thematters relating to the pre-packaged insolvency resolution process of corporate debtor under Chapter III-A of theCode. [F. No. 30/20/2020-Insolvency]GYANESHWAR KUMAR SINGH, 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 7th June, 2021 G.S.R. 392(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 furtherto amend the Companies (Incorporation) Rules, 2014, namely:-1. (1) These rules may be called the Companies (Incorporation) Fourth Amendment Rules, 2021.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Incorporation) Rules, 2014 (hereinafter referred to as the said rules), in rule 38A,-(i) in the marginal heading, for the words, “and Opening of Bank Account”, the words, “,Opening ofBank Account and Shops and Establishment Registration”, shall be substituted;(ii) in the opening portion, for the letters “AGILE-PRO”, the letters “AGILE-PRO-S” shall be substituted;(iii) for clauses “(c) and (d)” relating to “Profession Tax Registration and Opening of Bank Account”, thefollowing clauses shall be substituted, namely:-“(d) Profession Tax Registration with effect from the 23rd February, 2020;(e) Opening Bank Account with effect from the 23rd February, 2020;(f) Shops and Establishment Registration.”. 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 09th June, 2021   G.S.R. 396 (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 sub-sections (9) and (9A)of section 90 read with section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules, further to amend the Investor Education andProtection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely:-1. Short title, extent and commencement.- (1) These rules may be called the InvestorEducation and Protection Fund Authority (Accounting, Audit, Transfer and Refund)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 andRefund) Rules, 2016, (a) in rule 3, in sub-rule (2), after clause (f), the following shall beinserted, namely:- 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]“(fa) all shares held by the Authority in accordance with proviso of sub-section (9) ofsection 90 of the Act and all the resultant benefits arising out of such shares, without anyrestrictions;”(b) after rule 6, following rule shall be inserted, namely:-“6A. Manner of transfer of shares under sub-section (9) of section 90 of the Act to theFund.- (1) The shares shall be credited to DEMAT Account of the Authority to be openedby the Authority for the said purpose, within a period of thirty days of such sharesbecoming due to be transferred to the Fund:Provided that transfer of shares by the companies to the Fund shall be deemed to betransmission of shares and the procedure to be followed for transmission of shares shall befollowed by the companies while transferring the shares to the fund:Provided further that such shares shall be transferred to the Authority without anyrestrictions and no application shall be filed for claiming back such shares from theAuthority.(2) For the purposes of effecting transfer of such shares, the Board shall authorise theCompany Secretary or any other person to sign the necessary documents.(3) The company shall follow the following procedure while transferring the shares,namely:-(A) for the purposes of effecting the transfer, where the shares are dealt with in adepository-(i) the company shall inform the depository by way of corporate action, where theshareholders have their accounts for transfer in favour of the Authority,(ii) on receipt of such intimation, the depository shall effect the transfer of shares in favourof DEMAT account of the Authority;(B) for the purposes of effecting the transfer of shares held in physical form-(i) the Company Secretary or the person authorised by the Board shall makean application, on behalf of the concerned shareholder, to the company, for issue of a newshare certificate;(ii) on receipt of the application under clause (a), a new share certificate for eachsuch shareholder shall be issued and it shall be stated on the face of the certificate that“Issued in lieu of share certificate No….. for the purpose of transfer to IEPF under subsection (9) of section 90 of the Act” and the same be recorded in the register maintainedfor the purpose;(iii) particulars of every share certificate shall be in Form No. SH-1 as specified inthe Companies (Share Capital and Debentures) Rules, 2014;(iv) after issue of a new share certificate, the company shall inform the depository by wayof corporate action to convert the share certificates into DEMAT form and transfer infavour of the Authority.(4) The company shall make such transfers through corporate action and shall preservecopies for its records.(5) While effecting such transfer, the company shall send a statement to the Authorityin Form No. IEPF-4 within thirty days of the corporate action taken under sub-rule (4) ofrule 6A containing details of such transfer and the company shall also attach a copy oforder of the Tribunal under sub-section (8) of section 90 of the Act along with a[भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 9declaration that no application under sub-section (9) of section 90 of the Act has beenmade or is pending before the Tribunal.(6) The voting rights on shares transferred to the Fund shall remain frozen:Provided that for the purpose of the Securities and Exchange Board of India (SubstantialAcquisition of Shares and Takeovers) Regulations, 2011, the shares which have beentransferred to the Authority shall not be excluded while calculating the total voting rights.(7) The company shall maintain all such statements filed under sub – rule (3) in the sameformat along with all supporting documents and the Authority shall have the powers toinspect such records.(8) All benefits accruing on such shares like bonus shares, split, consolidation, fractionshares and the like except right issue shall also be credited to such DEMAT account [bythe company which shall send a statement to the Authority in Form No. IEPF-4 withinthirty days of the corporate action containing details of such transfer.](9) If the company is getting delisted, the Authority shall surrender shares on behalf of theshareholders in accordance with the Securities and Exchange Board of India (Delisting ofEquity Shares) Regulations, 2009 and the proceeds realised shall be credited to the Fundand a separate ledger account shall be maintained for such proceeds.(10) In case the company whose shares or securities are held by the Authority is beingwound up, the Authority may surrender the securities to receive the amount entitled onbehalf of the security holder and credit the amount to the Fund and a separate ledgeraccount shall be maintained for such proceeds.(11) Any further dividend received on such shares shall be credited to the Fund and aseparate ledger account shall be maintained for such proceeds.(12) Any amount required to be credited by the companies to the Fund as provided undersub-rules (9), (10) and sub-rule (11) shall be remitted into the specified account of theIEPF Authority maintained in the Punjab National Bank [and the details thereof shall befurnished to the Authority in Form No. IEPF-7 within thirty days from the date ofremittance].Provided further that all such amounts shall be transferred to the Authority without anyrestrictions and no application shall be filed for claiming back such amounts from theAuthority.(13)

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 15th June, 2021 G.S.R. 409(E).—In exercise of the powers conferred by sections 173, 177, 178 and section 186,read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes thefollowing rules further to amend the Companies (Meetings of Board and its Powers) Rules, 2014,namely:—1. (1) These rules may be called the Companies (Meetings of Board and its Powers) AmendmentRules, 2021.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Meetings of Board and its Powers) Rules, 2014, rule 4 shall be omitted. [F.No. 1/32/2013-CL-V-Part]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 18th June, 2021 G.S.R. 418(E).—In exercise of the powers conferred by section 150 read with section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, to amendthe Companies (Creation and Maintenance of databank of Independent Directors) Rules, 2019, namely:-1. Short Title and Commencement.─ (1) These rules may be called the Companies (Creation andMaintenance of databank of Independent Directors) Amendment Rules, 2021.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Creation and Maintenance of databank of Independent Directors) Rules, 2019, in rule3,-(a) in sub-rule (7), in clause (a), after the words “for inclusion”, the words “or renewal” shall be inserted;(b) after sub-rule (7), before explanation, the following sub-rule shall be inserted, namely:-“(8) In case of delay on the part of an individual in applying to the institute under sub-rule (7) forinclusion of his name in the data bank or in case of delay in filing an application for renewal thereof,the institute shall allow such inclusion or renewal, as the case may be, under rule 6 of the Companies(Appointment and Qualification of Directors) Rules, 2014 after charging a further fees of onethousand rupees on account of such delay.”. [F. No. 8/4/2018-CL-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

Government of IndiaMinistry of Corporate AffairsNOTIFICATIONNew Delhi the 23rd June, 2021 G.S.R………. (E).— In exercise of the powers conferred by section 133 read with section469 of the Companies Act, 2013 (18 of 2013) and in supersession of the Companies(Accounting Standards) Rules, 2006, published in the Gazette of India, Extraordinary, PartII, Section 3, Sub-section (i), vide number G.S.R. 739 (E), dated the 07th December, 2006[and amended from time to time vide numbers G.S.R. No. 212(E), dated the 27th March,2008, G.S.R. 225(E), dated the 31st March, 2009, G.S.R. 378(E), dated the 11th May, 2011,G.S.R. 913(E), dated the 29th December, 2011, G.S.R. 914(E), dated the 29th December,2011, G.S.R. 364(E), dated the 30th March, 2016 and G.S.R. 569(E) dated the 18th June,2018], except as respects things done or omitted to be done before such supersession, theCentral Government, after consultation with the National Financial Reporting Authorityconstituted under section 132 of the said Act, hereby makes the following rules, namely:—1. Short title and commencement.- (1) These rules may be called the Companies(Accounting Standards) Rules, 2021.(2) They shall come into force on the date of their publication in the Official Gazette.2. Definitions.- (1) In these rules, unless the context otherwise requires,-(a) “Accounting Standards” means the standards of accounting or any addendum thereto asspecified in rule 3;(b) “Act” means the Companies Act, 2013 (18 of 2013);(c) “Annexure” in relation to these rules means the Annexure containing the AccountingStandards (AS) appended to these rules;(d) “Enterprise” means a ‘company’ as defined in clause (20) of section 2 of the Act;(e) “Small and Medium Sized Company” (SMC) means, a company-(i) whose equity or debt securities are not listed or are not in the process of listing on anystock exchange, whether in India or outside India;(ii) which is not a bank, financial institution or an insurance company;(iii) whose turnover (excluding other income) does not exceed two hundred and fifty crorerupees in the immediately preceding accounting year;(iv) which does not have borrowings (including public deposits) in excess of fifty crorerupees at any time during the immediately preceding accounting year; and 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 22nd July, 2021 G.S.R. 503(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 16, and sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (Incorporation) Fifth Amendment Rules, 2021. (2) They shall come into force from the 1st September, 2021. 2. In the Companies (Incorporation) Rules, 2014, after rule 33, the following rule shall be inserted, namely:- “33A. Allotment of a new name to the existing company under section 16(3) of the Act. (1) In case a company 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 16 of the Act 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 Corporate Identity Number (CIN) of the company shall become the new name of the company without any further act or deed by the company, and the Registrar shall accordingly make entry of the new name in the register of companies and issue a fresh certificate of incorporation in Form No.INC-11C: Provided that nothing contained in sub-rule (1) shall apply in case e-form INC-24 filed by the company is pending for disposal at the expiry of three months from the date of issue of direction by Regional Director, unless the said e-form is subsequently rejected. (2) A company whose name has been changed under sub-rule (1) shall at once make necessary compliance with the provisions of section 12 of the Act and the statement, “Order of Regional Director Not Complied (under section 16 of the Companies Act, 2013)” shall be mentioned in brackets below the name of company, wherever its name is printed, affixed or engraved: Provided that no such statement shall be required to be mentioned in case the company subsequently changes its name in accordance with the provisions of section 13 of the Act.”. 3. In the Annexure, after Form No.INC-11B, the following form shall be inserted, namely:- 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Form No.INC-11C GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS Office of the Registrar of Companies < Address of the RoC Office > Certificate of Incorporation pursuant to change of name due to Order of Regional Director not being complied [Pursuant to rule 33A of the Companies (Incorporation) Rules, 2014] Corporate Identity Number (CIN): I hereby certify that the name of the company has been changed under section 16(3) of the Companies Act, 2013 from to with effect from the date of this certificate and that the company is . Given under my hand at < Name of the city where the ROC Office is located> this day of two thousand Registrar of Companies SEAL: Registrar/Deputy Registrar of companies/Assistant Registrar of companies (State) Mailing Address as per record available in Registrar of Companies office: < Name of the company > < Address of the registered office of the company > [F. No. 1/13/2013 CL-V, Vol.IV] 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