February 15, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 22nd November, 2017 S.O. 3714(E).—In exercise of the powers conferred by clause (a) of Section 54 of the Competition Act, 2002(12 of 2003) (herein after referred to as the Act), the Central Government in the public interest hereby exempts all casesof combinations under section 5 of the Act involving the Central Public Sector Enterprises (CPSEs) operating in the Oiland Gas Sectors under the Petroleum Act, 1934 (30 of 1934) and the rules made thereunder or under the Oilfields(Regulation and Development) Act, 1948 (53 of 1948) and the rules made thereunder, along with their wholly or partlyowned subsidiaries operating in the Oil and Gas Sectors, from the application of the provisions of sections 5 and 6 ofthe Act, for a period of five years from the date of publication of this notification in the Official Gazette. [F. No. Comp-07/7/2017-Comp-MCA]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 5th March, 2021 S.O. 1066(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Companies(Amendment) Act, 2017 (1 of 2018), the Central Government hereby appoints the day of 05 March, 2021 as the dateon which the provisions of clause (i) of section 23 of the said Act shall come into force. [F. No. 1/1/2018-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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 5th March, 2021 G.S.R. 158(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469of the 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) Third Amendment Rules, 2021.(2) They shall come into force on the date of publication in the Official Gazette.2. In the Companies (Incorporation) Rules, 2014,- in the Annexure, in Form INC-35 AGILE-PRO,part of SPICe+, in serial number 12, at the end of Table (A), the following shall be inserted,namely.—“Do you wish to perform Aadhar authentication for GSTIN registration.O Yes O No” [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 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 5th March, 2021 G.S.R. 159(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, 2021.(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,(herein after referred as the said rules),in rule 11, for sub-rule (1), the following sub-rule shall be substituted, namely:-“(1) Every company shall file its annual return in Form No.MGT-7 except One Person Company (OPC)and Small Company. One Person Company and Small Company shall file annual return from thefinancial year 2020-2021 onwards in Form No.MGT-7A”;(a). in the said rules, for rule 12, the following rule shall be substituted, namely,-“12.Filing of Annual Return with Registrar.- A copy of the annual return shall be filed with the Registrarwith such fees as may be specified for this purpose.”.(b) in the said rules, in rule 20, after proviso in sub-rule (2), the following explanations shall benumbered namely,_“Explanation-I.- For the purpose of this sub-rule, “Nidhi” means a company which has beenincorporated as a Nidhi with the object of cultivating the habit of thrift and savings amongst itsmembers, receiving deposits from and lending to, its members only, for their mutual benefit, andwhich complies with such rules as are made by the Central Government for regulation of suchclass of companies.Explanation-II.- For the purposes of this rule, the expression-(i) „agency‟ means the National Securities Depository Limited, the Central DepositoryServices (India) Limited or any other entity approved by the Ministry of Corporate Affairssubject to condition that the National Securities Depository Limited, the CentralDepository Services (India) Limited or such other entity has obtained a certificate from theStandardisation Testing and Quality Certification Directorate, Department of InformationTechnology, Ministry of Communications and Information Technology, Government ofIndia including with regard to compliance with parameters under Explanation (vi);(ii) „cut-off date‟ means a date not earlier than seven days before the date of general meetingfor determining the eligibility to vote by electronic means or in the general meeting;(iii) „cyber security‟ means protecting information, equipment, devices, computer, computerresource, communication device and information stored therein from unauthorised access,use, disclosures, disruption, modification or destruction;(iv) „electronic voting system‟ means a secured system based process of display of electronicballots, recording of votes of the members and the number of votes polled in favour oragainst, in such a manner that the entire voting exercised by way of electronic means getsregistered and counted in an electronic registry in a centralised server with adequate cybersecurity;(v) „remote e-voting‟ means the facility of casting votes by a member using an electronicvoting system from a place other than venue of general meeting‟(vi) „secured system‟ means computer hardware, software, and procedure that-(a) are reasonably secure from unauthorised access and misuse;(b) provide a reasonable level of reliability and correct operation 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 March, 2021 S.O. 1256(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 467 ofthe Companies Act, 2013 (18 of 2013), the Central Government hereby makes the followingamendments to Schedule V of the said Act, namely:—2. In Schedule V of the Companies Act, 2013, in PART II, under the heading ―REMUNERATION‖.-(a) in Section I, in the first para, after the words ―managerial person or persons‖, the words ―or otherdirector or directors‖ shall be inserted;(b) in Section II,–(i) after the words ―managerial person‖, wherever occurred, the words ―or other director‖ shallbe inserted; 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 March, 2021 S.O. 1257(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 396 of theCompanies Act, 2013 (18 of 2013) (hereinafter referred to as the Act), the Central Government hereby establishes aCentral Scrutiny Centre (CSC) for carrying out scrutiny of Straight Through Processes (STP) e-forms filed by thecompanies under the Act and the rules made thereunder.2. The CSC shall function under the administrative control of the e-governance Cell of the Ministry ofCorporate Affairs.3. The CSC shall carry out scrutiny of the aforesaid forms and forward findings thereon, wherever required, tothe concerned jurisdictional Registrar of Companies for further necessary action under the provisions of the Act andthe rules made thereunder.4. The CSC shall be located at the Indian Institute of Corporate Affairs (IICA), Plot No. 6, 7, 8, Sector 5,IMT Manesar, District Gurgaon (Haryana), Pin Code- 122050.5. This notification shall come into force from the 23rd March, 2021. [F.No.A-42/10/2021-Ad.II]ANJALI BHAWARA, Special 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 March, 2021 S.O. 1255(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 18th March, 2021 as the date onwhich the provisions of section 32 and section 40 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 24th March, 2021 G.S.R. 207(E).—In exercise of the powers conferred by sub-section (1) of section 467 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following further amendments in Schedule III tothe said Act with effect from 1st day of April, 2021, namely:-In the said Schedule,-(a) in Division I,-(i) under the heading ―General instructions for preparation of Balance Sheet and statement of Profit and Loss ofa company‖, under sub-heading ―General instructions‖, in paragraph 4, in clause (i), for the word ―may‖ the word―shall‖ and for the word ―Turnover‖, at both the places where it occurs, the words ―Total Income‖ shall besubstituted;(ii) in Part I- Balance Sheet,-(A) under the heading ―II Assets‖, under sub-heading ―Non-current assets‖, after the words ―Property, Plant andEquipment‖, the words ―and Intangible assets‖ shall be inserted and for the words ―Tangible Assets‖, the words―Property, Plant and Equipment‖ shall be substituted;(B) in the ―Notes‖, under the heading ―General Instructions for Preparation of Balance Sheet‖, in paragraph 6,-(I) under the heading ―A. Share Capital‖, after item (l) and the entries relating thereto, the following shall beinserted, namely:―(m) A company shall disclose Shareholding of Promoters* as below:Shares held by promoters at the end of the year % Change during the year***S. No Promoter name No. of Shares** %of total shares**Total*Promoter here means promoter as defined in the Companies Act, 2013.** Details shall be given separately for each class of shares*** percentage change shall be computed with respect to the number at the beginning of the year or ifissued during the year for the first time then with respect to the date of issue. ‖(II) under the heading ―F. Short-term borrowings‖, after item (iv) and the entries relating thereto, thefollowing shall be inserted, namely:―(v) current maturities of Long term borrowings shall be disclosed separately.‖ ;(III) after the heading ―FA. Trade Payables‖ and the entries relating thereto, the following shall beinserted, namely:―FB. Trade payables due for paymentThe following ageing schedule shall be given for Trade payables due for payment:-Trade Payables ageing schedule(Amount in Rs.)Particulars Outstanding for following periods from due date ofpayment#Less than1 year1-2years2-3 years More than 3yearsTotal(i)MSME(ii)Others(iii) Disputed dues –[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 41MSME(iv) Disputed dues –Others# similar information shall be given where no due date of payment is specified in that case disclosureshall be from the date of the transaction.Unbilled dues shall be disclosed separately;(IV)under the heading ―G. Other current liabilities‖, item (a) shall be omitted;(V) Under the heading ―I. Tangible Assets‖,-(a) for the words ―Tangible Assets‖, the words ―Property, Plant and Equipment‖ shall besubstituted;(b) for item (iii), the following shall be substituted, namely:-―(iii) A reconciliation of the gross and net carrying amounts of each class of assets at thebeginning and end of the reporting period showing additions, disposals, acquisitions throughbusiness combinations, amount of change due to revaluation (if change is 10% or more inthe aggregate of the net carrying value of each class of Property, Plant and Equipment) andother adjustments and the related depreciation and impairment losses/reversals shall bedisclosed separately.‖;(VI) Under the heading ―J. Intangible assets‖, for item (ii), the following shall be substituted, namely:-―(ii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginningand end of the reporting period showing additions, disposals, acquisitions through businesscombinations, amount of change due to revaluation (if change is 10% or more in the aggregate ofthe net carrying value of each class of intangible assets) and other adjustments and the relateddepreciation and impairment losses or reversals shall be disclosed separately.‖;(VII) Under the heading ―L. Long-term loans and advances‖, in item (i), sub-item (b) shall beomitted;(VIII) Under the heading ―M. Other non-current assets‖,-(a) after item (i), the following shall be inserted, namely:―(ia) Security Deposits‖(b) after item (iii), the following shall be inserted, namely:―(iv) For trade receivables outstanding, following ageing schedule shall be given:Trade Receivables ageing schedule(Amount in Rs.)Particulars Outstanding for following periods from due date of payment#Less than 6months6 months -1year1-2years2-3yearsMore than 3yearsTotal(i) Undisputed Tradereceivables – considered good(ii) Undisputed TradeReceivables – considereddoubtful(iii) Disputed TradeReceivables considered good(iv) Disputed TradeReceivables considereddoubtful# similar information shall be given where no due date of payment is specified, inthat case disclosure shall be from the date of the transaction.42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]Unbilled dues shall be disclosed separately.‖;(IX) Under the heading ―P. Trade Receivables‖, for item (i), the following item shall be substituted,namely:-― (i) For trade receivables outstanding, the following ageing schedules shall be given:Trade Receivables ageing schedule(Amount in Rs.)Particulars Outstanding for following periods from due date of payment#Less than 6months6 months –1 year1-2years2-3 years More than 3yearsTotal(i) Undisputed Tradereceivables –considered good(ii) Undisputed TradeReceivables –considered doubtful(iii) Disputed TradeReceivables consideredgood(iv) Disputed TradeReceivables considereddoubtful# similar information shall be given where no due date of payment is specified in that casedisclosure shall be from the date of the transaction.Unbilled dues shall be disclosed separately.‖;(X) After heading ―V.‖, following shall be inserted, namely:-―VA. Where the company has not used the borrowings from banks and financial institutions for thespecific purpose for which it was taken at the balance sheet date, the company shall disclose the detailsof where they have been used.‖;(XI)in heading ―W.‖, after the words ―Property, Plant and Equipment‖, the words ―,Intangible assets‖ shallbe inserted;(XII) heading ―X.‖ shall be omitted;(XIII) after heading ―X.‖, the following shall be inserted, namely:“Y. Additional Regulatory Information(i) Title deeds of Immovable Property not held in name of the CompanyThe company shall provide the details of all the immovable property (other than properties where the Companyis the lessee and the lease agreements are duly executed in favour of the lessee) whose title deeds are not held inthe name of the company in format given below and where such immovable property is jointly held with others,details are required to be given to the extent of the company‘s share.Relevant line itemin the Balance sheetDescription ofitem ofpropertyGrosscarrying valueTitle deedsheld in thename ofWhether title deedholder is apromoter, directoror relative# ofpromoter*/director or employee ofpromoter/directorPropertyheld sincewhich dateReason for notbeing held inthe name ofthecompany**PPE–LandBuilding– – – – **also indicateif in dispute[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 24th March, 2021   G.S.R. 206(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:—[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 31. Short title and commencement.- (1) These rules may be called the Companies (Audit and Auditors)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,-(1) clause (d) shall be omitted.(2) after clause (d), the following clauses shall be inserted, namely:-“(e) (i) Whether the management has represented that, to the best of it’s knowledge and belief, other than asdisclosed in the notes to the accounts, no funds have been advanced or loaned or invested (either fromborrowed funds or share premium or any other sources or kind of funds) by the company to or in any otherperson(s) or entity(ies), including foreign entities (“Intermediaries”), with the understanding, whetherrecorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest inother persons or entities identified in any manner whatsoever by or on behalf of the company (“UltimateBeneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries;(ii) Whether the management has represented, that, to the best of it’s knowledge and belief, other than asdisclosed in the notes to the accounts, no funds have been received by the company from any person(s) orentity(ies), including foreign entities (“Funding Parties”), with the understanding, whether recorded in writingor otherwise, that the company shall, whether, directly or indirectly, lend or invest in other persons or entitiesidentified in any manner whatsoever by or on behalf of the Funding Party (“Ultimate Beneficiaries”) orprovide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; and(iii) Based on such audit procedures that the auditor has considered reasonable and appropriate in thecircumstances, nothing has come to their notice that has caused them to believe that the representations undersub-clause (i) and (ii) contain any material mis-statement.(f) Whether the dividend declared or paid during the year by the company is in compliance with section 123of the Companies Act, 2013.(g) Whether the company has used such accounting software for maintaining its books of account which has afeature of recording audit trail (edit log) facility and the same has been operated throughout the year for alltransactions recorded in the software and the audit trail feature has not been tampered with and the audit trailhas been preserved by the company as per the statutory requirements for record retention.”. [F. No.1/33/2013.CL-V (Part)]K.V.R. MURTY, Jt. Secy. 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