February 17, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st March, 2014 G.S.R. 248(E).— In exercise of the powers conferred under Sections 77, 78, 79, 81, 82, 83, 84, 85, 87 readwith Section 469 of the Companies Act, 2013 (18 of 2013) and in supersession of the Companies (CentralGovernment’s) General Rules and Forms, 1956 or any other relevant rules prescribed under the Companies Act, 1956(1 of 1956) on matters covered under these rules, except as respects things done or omitted to be done before suchsupersession, the Central Government hereby makes the following rules, namely:—1. Short title and commencement.- (1) These rules may be called the Companies (Registration of Charges)Rules, 2014.(2) They shall come into force on the 1st day of April, 2014.2. Definitions.- (1) In these rules, unless the context otherwise requires,-(a) ‘‘Act’’ means the Companies Act, 2013 (18 of 2013);(b) ‘‘Annexure’’ means the Annexure appended to these rules;(c) ‘‘Fees’’ means the fees as specified in the Companies (Registration offices and fees) Rules, 2014;(d) ‘‘Form’’ or “eforms” means form set forth in Annexure to these rules which shall be used for thematter to which it relates;(e) ‘‘Regional Director’’ means the person appointed by the Central Government in the Ministry ofCorporate Affairs as a Regional ‘Director;(f) ‘‘section’’ means the section of the Act.(2) Words and expressions used in these rules but not defined and defined in the Act or in Companies(Specification of definitions details) Rules, 2014 shall have the meanings respectively assigned to them in the Actand said rules. 3. Registration of creation or modification of charge. (1) For registration of charge as provided in subsection (1) of Section 77, Section 78 and Section 79, the particulars of the charge together with a copy of theinstrument, if any, creating or modifying the charge in Form No.CHG-1 (for other than Debentures) or FormNo.CHG-9 (for debentures), as the case may be, duly signed by the company and the charge holder and filed with theRegistrar within a period of thirty days of the date of creation or modification of charge along with the fee.(2) If the particulars of a charge are not filed within the aforesaid period, but filed within a period of threehundred days of the date of such creation or modification, the additional fee shall be levied.(3) If the company fails to register the particulars of the charge with the Registrar within the period ofthirty days of its creation or modification, the particulars of the charge together with a copy of the instrument, if any,creating or modifying such charge may be filed by the charge-holder, in Form No.CHG-1 or Form No.CHG-9, as thecase may be, duly signed along with fee.(4) A copy of every instrument evidencing any creation or modification of charge and required to be filedwith the Registrar in pursuance of Section 77, 78 or 79 shall be verified as follows-(a) where the instrument or deed relates solely to the property situated outside India, the copy shall beverified by a certificate issued either under the seal of the company, or under the hand of any directoror company secretary of the company or an authorised officer of the charge holder or under the handof some person other than the company who is interested in the mortgage or charge;(b) where the instrument or deed relates, whether wholly or partly, to the property situated in India, thecopy shall be verified by a certificate issued under the hand of any director or company secretary ofthe company or an authorised officer of the charge holder.4. Condonation of delay by Registrar.-(1) The Registrar may, on being satisfied that the company had sufficientcause for not filing the particulars and instrument of charge, if any, within a period of thirty days of the date of creationof the charge, allow the registration of the same after thirty days but within a period of three hundred days of the date ofsuch creation of charge or modification of charge on payment of additional fee.(2) The application for delay shall be made in Form No.CHG-1 and supported by a declaration from thecompany signed by its secretary or director that such belated filing shall not adversely affect rights of any otherintervening creditors of the company.¹Hkk¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 275. Application of rules in certain matters.- The provisions of rule 4 shall apply, mutatis mutandis, to theregistration of charge on any property acquired subject to such charge and modification of charge under Section 79 ofthe Act.6. Certificate of registration. -(1) Where a charge is registered with the Registrar under sub-section (1) ofSection 77 or section 78, he shall issue a certificate of registration of such charge in Form No.CHG-2(2) Where the particulars of modification of charge is registered under section 79, the Registrar shall issue acertificate of modification of charge in Form No. CHG-3(3) The certificate issued by the Registrar under sub-rule (1) and sub-rule (2) shall be conclusive evidencethat the requirements of Chapter VI of the Act and the rules made thereunder as to registration of creation ormodification of charge, as the case may be, have been complied with.7. Register of charges to be kept by the Registrar.- (1) The particulars of charges maintained on theMinistry of Corporate Affairs portal (www.mca.gov.in/MCA21)shall be deemed to be the register of charges for thepurposes of Section 81 of the Act.(2) The register shall be open to inspection by any person on payment of fee.8. Satisfaction of charge.- (1) A company shall within a period of thirty days from the date of thepayment or satisfaction in full of any charge registered under Chapter VI, give intimation of the same to the Registrar inForm No.CHG-4 along with the fee.(2) Where the Registrar enters a memorandum of satisfaction of charge in full in pursuance of Section 82 or83, he shall issue a certificate of registration of satisfaction of charge in Form No.CHG-5.9. Intimation of appointment of Receiver or Manager.- The notice of appointment or cessation of a receiverof, or of a person to manage, the property, subject to charge, of a company shall be filed with the

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st March, 2014   G.S.R. 251(E).—In exercise of the powers conferred under section 26, sub-section (1) of section 27, section 28,section 29, sub-section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) of section 40 and section42 read with section 469 of the Companies Act, 2013 and in supersession of the Companies (Central Government’s)General Rules and Forms, 1956 or any other rules prescribed under the Companies Act, 1956 (1 of 1956) on matterscovered under these rules except as respects things done or omitted to be done before such supersession, the CentralGovernment hereby makes the following rules, namely:—1. Short title and commencement.—(1) These rules may be called the Companies (Prospectus and Allotment ofSecurities) Rules, 2014.(2) They shall come into force on the 1st day of April, 2014.30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]2. Definitions.— (1) In these rules, unless the context otherwise requires,—(a) “Act” means the Companies Act, 2013 (18 of 2013);(b) “Annexure” means the Annexure to these rules;(c) “fees” means fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;(d) ”Form” or ‘e-Form” means a form set forth in Annexure to these rules which shall be used for the matter to whichit relates;(e) “Regional Director” means the person appointed by the Central Government in the Ministry of Corporate Affairs asa Regional Director;(f) “section” means section of the Act;(2) Words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification ofdefinitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules.3. Information to be stated in the prospectus.— (1) The Prospectus to be issued shall contain—(a) the names, addresses and contact details of the corporate office of the issuer company, compliance officer of the issuercompany, merchant bankers and co-managers to the issue, registrar to the issue, bankers to the issue, stock brokers to theissue, credit rating agency for the issue, arrangers, if any, of the instrument, names and addresses of such other persons asmay be specified by the Securities and Exchange Board in its regulations;(b) the dates relating to opening and closing of the issue;(c) a declaration which shall be made by the Board or the Committee authorised by the Board in the prospectus that theallotment letters shall be issued or application money shall be refunded within fifteen days from the closure of the issue orsuch lesser time as may be specified by Securities and Exchange Board or else the application money shall be refunded tothe applicants forthwith, failing which interest shall be due to be paid to the applicants at the rate of fifteen per cent. perannum for the delayed period.(d) a statement given by the Board that all monies received out of the issue shall be transferred to a separate bank accountmaintained with a Scheduled Bank;(e) the details of all utilized and unutilised monies out of the monies collected in the previous issue made by way of publicoffer shall be disclosed and continued to be disclosed in the balance sheet till the time any part of the proceeds of suchprevious issue remains unutilized indicating the purpose for which such monies have been utilized, and the securities orother forms of financial assets in which such unutilized monies have been invested;(f) the names, addresses, telephone numbers, fax numbers and e-mail addresses of the underwriters and the amountunderwritten by them;(g) the consent of trustees, solicitors or advocates, merchant bankers to the issue, registrar to the issue, lenders andexperts;(2) The capital structure of the company shall be presented in the following manner, namely:—(i) (a) the authorised, issued, subscribed and paid up capital (number of securities, description and aggregatenominal value);(b) the size of the present issue;(c) the paid up capital-(A) after the issue;(B) after conversion of convertible instruments (if applicable);(d) the share premium account (before and after the issue);¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 31(ii) the details of the existing share capital of the issuer company in a tabular form, indicating therein withregard to each allotment, the date of allotment, the number of shares allotted, the face value of the sharesallotted, the price and the form of consideration:Provided that in the case of an initial public offer of an existing company, the details regardingindividual allotment shall be given from the date of incorporation of the issuer and in the case of a listed issuercompany, the details shall be given for five years immediately preceding the date of filing of the prospectus:Provided that the issuer company shall also disclose the number and price at which each of the allotments weremade in the last two years preceding the date of the prospectus separately indicating the allotments made forconsiderations other than cash and the details of the consideration in each case.(3) The prospectus to be issued shall contain the following particulars, namely:—(a) the objects of the issue;(b) the purpose for which there is a requirement of funds ;(c) the funding plan (means of finance);(d) the summary of the project appraisal report (if any);(e) the schedule of implementation of the project;(f) the interim use of funds, if any(4) The prospectus to be issued shall contain the following details and disclosures, namely:—(i) the details of any litigation or legal action pending or taken by any Ministry or Department of the Government or astatutory authority against any promoter of the issuer company during the last five years immediately preceding the yearof the issue of the prospectus and any direction issued by such Ministry or Department or statutory authority uponconclusion of such litigation or legal action shall be disclosed;(ii) the details of pending litigation involving the issuer, promoter, director, subsidiaries, group companies or any otherperson, whose outcome could have material adverse effect on the position of the issuer;(iii) the details of pending proceedings initiated against the issuer company for economic offences;(iv) the details of default and non-payment of statutory dues etc.(5) The details of directors including their appointment and remuneration, and particulars of the nature

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 31st March, 2014 G.S.R 238 (E).—In exercise of the powers conferred under sub-clause (ix) of clause (76), sub-clause (iii) of clause (77)of section 2, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules, namely:—1. Short title and commencement.—(1) These rules may be called the Companies (Specification of definitions details) Rules, 2014.(2) They shall come into force on the 1st day of April, 2014.2. Definitions.—(1) In these rules, unless the context otherwise requires,—(a) “Act” means the Companies Act, 2013 (18 of 2013);(b) “Certifying Authority” for the purpose of Digital Signature Certificate means a person who has beengranted a licence to issue a Digital Signature Certificate under section 24 of the Information TechnologyAct, 2000 (21 of 2000) and the Certified Filing Center (CFC) under the Act;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)](c) “digital signature” means the digital signature as defined under clause (p) of sub-section (1) of section 2 ofthe Information Technology Act, 2000 (21 of 2000);(d) “Digital Signature Certificate” means a Digital Signature Certificate as defined under clause (q) of subsection (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(e) “Director Identification Number” (DIN) means an identification number allotted by the CentralGovernment to any individual, intending to be appointed as director or to any existing director of acompany, for the purpose of his identification as a director of a company;Provided that the Director Identification Number (DIN) obtained by the individuals prior tothe notification of these rules shall be the DIN for the purpose of the Companies Act, 2013:Provided further that “Director Identification Number” (DIN) includes the DesignatedPartnership Identification Number (DPIN) issued under section 7 of the Limited Liability Partnership Act,2008 (6 of 2009) and the rules made thereunder;(f) “e-Form” means a form in the electronic form as prescribed under the Act or the rules made thereunder andnotified by the Central Government under the Act;(g) “electronic Mail” means the message sent, received or forwarded in digital form using any electroniccommunication mechanism that the message so sent, received or forwarded is storable and retrievable;(h) “electronic mode”, for the purposes of clause (42) of section 2 of the Act, means carrying out electronicallybased, whether main server is installed in India or not, including, but not limited to-(i) business to business and business to consumer transactions, data interchange and other digital supplytransactions;(ii) offering to accept deposits or inviting deposits or accepting deposits or subscriptions in securities, inIndia or from citizens of India;(iii) financial settlements, web based marketing, advisory and transactional services, database services andproducts, supply chain management;(iv) online services such as telemarketing, telecommuting, telemedicine, education and informationresearch; and(v) all related data communication services,whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or datatransmission or otherwise;(i) “electronic record” means the electronic record as defined under clause (t) of sub-section (1) of section 2 of theInformation Technology Act, 2000;(j) “electronic Registry” means an electronic repository or storage system of the Central Government in which theinformation or documents are received, stored, protected and preserved in electronic form;(k) “Executive Director” means a whole time director as defined in clause (94) of section 2 of the Act;(l) ”Fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;(m) ”Form” means a form set forth in the Act or the rules made thereunder which shall be used for the matter to whichit relates;(n) “Pre-fill” means the automated process of data input by the computer system from the database maintained inelectronic registry of the Central Government;(o) “Registrar’s Front Office” means an office maintained by the Central Government or an agency authorised by it tofacilitate e-filing of documents into the electronic registry and their inspection and viewing;(p) “Regional Director” means the person appointed by the Central Government in the Ministry of Corporate Affairs asa Regional Director;(q) “section” means the section of the Act;(r) “Total Share Capital”, for the purposes of clause (6) and clause (87) of section 2, means the aggregate of the –¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5(a) paid-up equity share capital; and(b) convertible preference share capital;(s) For the purposes of clause (d) of sub-section (1) of Section 164 and clause (f) of sub-section (1) of section 167 ofthe Act, “or otherwise” means any offence in respect of which he has been convicted by a Court under this Act or theCompanies Act, 1956;(2) The words and expressions used in these rules but not defined and defined in the Act or in (i) the Securities Contracts(Regulation) Act, 1956 (42 of 1956) or (ii) the Securities and Exchange Board of India Act, 1992 (15 of 1992) or (iii) theDepositories Act, 1996 (22 of 1996) or (iv) the Information Technology Act, 2000 (21 of 2000) or rules and regulations madethereunder shall have the meanings respectively assigned to them under the Act or those Acts.3. Related party.- For the purposes of sub-clause (ix) of clause (76) of section 2 of the Act, a director or key managerialpersonnel of the holding company or his relative with reference to a company, shall be deemed to be a related party.4. List of relatives in terms of clause (77) of section 2.- A person shall be deemed to be the relative of another, if he or sheis related to another in the following manner, namely:-(1) Father:Provided that the term “Father” includes step-father.(2) Mother:Provided that the term “Mother” includes the step-mother.(3) Son:Provided that the term “Son” includes the step-son.(4) Son’s wife.(5) Daughter.(6) Daughter’s husband.(7) Brother:Provided that the term “Brother” includes the step-brother;(8) Sister:Provided that the term “Sister” includes the step-sister. [F. No. 01/13/2013 (Part-I) CL-V]RENUKA KUMAR, Jt. Secy.Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064and Published by the Con 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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 26th March, 2014 S.O. 902(E).—In exercise of the powers conferred by sub-section (3) of Section 1 of the Companies Act, 2013(18 of 2013), the Central Government hereby appoints the 1st day of April, 2014 as the date on which the followingprovisions of the said Act shall come into force, namely:—Sl. No. Sections1 Section 22 clause (2);3 clause (7);4 clause (13);5 clause (31);6 clause (41);7 clause (42);8 clause (47) and clause (48);9 clause (62);10 clause (83);11 clause (85);12 Explanation (d) of clause (87);13 Sections 3 to 6 (both inclusive);14 Section 7 [except sub-section (7)];15 Section 8 [except sub-section (9)];16 Sections 9 to 13 (both inclusive);17 Section 14 [except second proviso to sub-section (1) and sub-section (2)];18 Sections 15 to 18 (both inclusive);19 Section 20;20 clause (b) of sub-section (1) and sub-section (2) of section 23;21 sub-section (3) of section 25;22 Sections 26 to 28 (both inclusive);23 Sub-section (3) of section 33;24 Clause (e) of sub-section (1) of section 35;25 Sub-section (4) of section 39;26 Sub-section (6) of section 40;27 Sections 41 and 42 (both inclusive);¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 528 Section 43;29 Sections 46 and 47 (both inclusive);30 Sections 52 to 54 (both inclusive);31 Section 55 except sub-section (3);32 Section 56;33 Section 61 [except proviso to clause (b) of sub-section (1)];34 Section 62 [except sub-sections (4) to (6)];35 Sections 63 and 64 (both inclusive);36 Sections 67 and 68 (both inclusive);37 Sub-section (2) of section 70;38 Section 71 [except sub-sections (9) to (11)];39 Section 72;40 Section 73;41 Sub-section (1) of section 74;42 Section 76;43 Sections 77 to 85 (both inclusive);44 Sections 87 to 90 (both inclusive);45 Sections 92 to 96 (both inclusive);46 Sub-section (6) of section 100;47 Section 101;48 Third and Fourth proviso to sub-section (1) and sub-section (7) of section 105;49 Sections 108 to 110 (both inclusive);50 Clause (b) of sub-section (1) of section 113;51 Section 115;52 Sections 117 and 118 (both inclusive);53 Section 119 [except sub-section (4)];54 Sections 120 to 122 (both inclusive);55 Section 123;56 Section 126;57 Sections 128 and 129 (both inclusive);58 Section 134;59 Sections 136 to 139 (both inclusive);60 Section 140 [except second proviso to sub-section (4) and sub-section (5)];61 Sections 141 to 160 (both inclusive);62 Sub-section (2) of section 161;63 Sections 164 to 168 (both inclusive);64 Section 169 except sub-section (4);65 Sections 170 to 172 (both inclusive);66 Sections 173 to 175 (both inclusive);67 Sections 177 to 179 (both inclusive);68 Section 184;69 Sections 186 to 191 (both inclusive);70 Section 193;71 Sections 196 to 201 (both inclusive);72 Sections 203 to 205 (both inclusive);73 Section 206 to 209 (both inclusive);74 Section 210;75 Section 211;76 Section 212, [except references of sub-section (10) of section 66, sub-section (5) of section 140, section 213,sub-section (1) of section 251 and sub-section (3) of section 339 made in sub-section (6) and also sub-sections(8) to (10)];77 Sections 214 and 215;78 Section 216 [except sub-section (2)];79 Section 217;80 Sections 219 and 220 (both inclusive);81 Section 223;6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]82 Section 224 [except sub-section (2) and (5)];83 Section 225;84 Sections 228 and 229 (both inclusive);85 Sections 366 to 369 (both inclusive);86 Section 370 (except the proviso);87 Section 371;88 Section 374;89 Sections 380 and 381 (both inclusive);90 Sections 384 and 385 (both inclusive);91 Clause (a) of section 386;92 Sections 387 to 390 (both inclusive);93 Sub-section (1) of section 391;94 Sections 392 and 393 (both inclusive);95 Section 395;96 Sections 396 to 398 (both inclusive);97 Section 399 [except reference of word Tribunal in sub-section (2)];98 Sections 400 to 404 (both inclusive);99 Section 406;100 Section 442;101 Sections 454 and 455 (both inclusive);102 Section 464;103 Schedule-I;104 Schedule-II;105 Schedule-III;106 Schedule-IV;107 Schedule-V;108 Schedule-VI. [F. No. 1/15/2013-CL. V]RENUKA KUMAR, 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

In order to facilitate easy understanding of the e-forms being rolled out underthe provisions of Companies Act, 2013 and Rules made thereunder, thestakeholders are hereby informed that unlike numbering of various formsunder the Companies Act, 1956, forms under the new Act are mandatorilynumbered alpha-numeric. Initial of forms is to be started with alphabet of twoor three letters based on the subject of the Chapter, followed by serial numberof the form. This will define the nature of the forms and would be easy torecognise.There are total 29 chapters under the Companies Act, 2013. Chapters I andXXIII have been notified but no form is prescribed under these chapters.Following table is the summary of chapter wise nomenclature of formsSlnoChapterNoParticulars of chapter Formno startwithremarks01 II INCORPORATION OF COMPANYAND MATTERS INCIDENTALTHERETOINCAlphabetfollowed bynumericnumber02 III PROSPECTUS AND ALLOTMENT OFSECURITIESPAS03 IV SHARE CAPITAL ANDDEBENTURESSH04 V ACCETANCE OF DEPOSIT BYCOMPANIESDPT05 VI CHARGES CHG06 VII MANAGEMENT ANDADMINISTRATIONMGT07 VIII DECLARATION ANY PAYMENT OFDIVIDENDDIV08 IX ACCOUNTS OF COMPANIES AOC09 X AUDIT AND AUDITORS ADT10 XI APPOINTMENT ANDQUALIFICATIONS OF DIRECTORSDIR11 XII MEETINGS OF BOARD AND ITSPOWERSMBP12 XIII APPOINTMENT ANDREMUNERATION OF PERSONNELMR13 XXI COMPANIES AUTHORISED TOREGISTER UNDEDR THIS ACTURC14 XXII COMPANIES INCORPORATEDOUTSIDE INDIAFC15 XXIV REGISTRATION OFFICES ANDFEESGNL16 XXVI NIDHIS NDH17 XXVIII SPECIAL COURT MAC18 XXIX MEMORANDUM OF APPEAL ADJ19 XXIX MISCELLANEOUS MSCThe stakeholders are further informed that a separate roll out plan ofchapter wise e-forms will be available on the website on or before31/03/2014. For further details please visit Ministry websitewww.mca.gov.in. 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 CORPORATO AFFAIRSNOTIFICATIONNew Delhi, the 27th February’ 2014 G.S.R, 129(E).- In exercise of the powers confered under section 135 and sub-sections (1) and(2) of section 469 oi ihe Companies Act, 2013 (18 of 2013), the Cenhal Covemment hereby makes thefnllowing rules. namely: –1. Short title rDd commencement. – (1) These rules may be called the Companies (Corporate SocialRc.ponsibility Policyl Rules. 20 I 4.(2) Th€y shall come into force on the l”‘ day of April, 20142. Delinitions.- (l) In these rules, unless the context otherwise requires’ –(a) “Act” mears the Coopanies Act, 2013;(b) “Annexure” means the Annexue appended to these rules;(c) “Corporate Social Responsibility (CSR)” means and includes but is not limited to i(i) Projects or prograrns relating to activities specified ilr Schedule VII to the Act or(ii) Projects or plo$ains relating to activities undertaken by the board of directors of aiomp-y (SoarAi in p*suance of recommendations of the CSR Committee of the Board asp”. d””tu*d CSn loii”y of the company subject to the condition that such policy will coversubjects enumerated in Schedule Vll ofthe AcL(d) “CSR Committee” means the Corporate Social Responsibility Commiftee ofthe Board refen€d to ins€ction 135 ofthe ActG) “CSR Policy” relates to the activities to be undertaken by the company as specified in Schedule VII tothe Act andihe expenditure thereon, excluding activities undertak€n in pursuance ofnormal oourse ofbusiness of a compan):(f) “Net profit” means the net profit of a company as Per its financial statement prcpared in accordance‘ ‘with ihe applicable Fovisions ofthe Aot, but shall not include the following, namely :-(i) any profit arising from any overseas branch or branqhes ofthe company’ whether operated asa separate company or otherwise; andt iT,t ll €rc 3(i)l .IIKI fi IINF? I q-qFIRUI(ii) any dividend received from other companies in India, which are covercd under andcomplying ]vith the Fovisions ofsection 135 ofthe Act:Provided that net profit in respect of a financial year for which the relevant financialstatements wer€ prepared in accordanc€ with the provisions of the Companies Act, 1956, (1of 1956) shall not b€ required to be re-calculated in accordance with the provisions of theAct:Provided further that in case of a foaeign company covered under these rules, net prcfit meansthe net p.oflt of such company as per profit and loss account prepar€d in terms of clause (a) of sub_section fl) ofsection 381 read with section 198 ofthe Act.(2) Words and expressions used and not defined in these rules but defined in the Act shall have the sameneanings respectively assigned to them in the Act.J. Corporste Social Responsibility, –(1) Every company including its holding or subsidiary, and a foreign company defined under clause (42) ofsectior 2 ofthe Act hnving its branch office or project office in Indi4 which fulfills the crit€ria specified insub-section (l) of section 135 ofthe Act shall comply with the provisions of section 135 ofthe Aot and theserules:Provided that net worth, turnover or net profit of a foreign company ofthe Act shall be computed inaccordance with balance sheet and profit and loss account ofsuch company prepared in accordance with theprovisions ofclause (a) ofsub-section (1) of section 381 and section 198 of the Act.(2) Every company which ceases to be a company covered under sub_section (1) ofs€ction 135 of theAct for thre€ consecutive financial years shall not be required to –(a) constitute a CSR Committ€e; and(b) comply with the provisions contain€d in sub-section (2) to (5) ofthe said section’till such time it meets the criteria specified in sub-section (1) of section 1354. CSR Activities.-(l) The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as projects orprograms or activiti€s (either new or ongoing), excluding activities undertaken in pursuance of its normalcourse ofbusiness.(2) The Board of a company may decide to undertake its CSR activities approved by the CSRiommittee, througlr a registerea hust or a registercd sociery or a company established by the company or itsholding or subsidiary or associate company under section 8 ofthe Act or otherwise:Provided that-(i) if such trust, society or company is not established by the company or its holding or subsidiary ortlssociate company, it shall have an €sfablished t’rack re€ord of three years in undertaking similarprograms or projects;(ii) the company has specified the project or progams to be undertak€n through these entities, themodalitiis of utilization of funds on such prcjects and programs and the monitoring and reportingmechanism.(l) A conpany nay also collaborate with other compaDies for mdertaking projects or programs or CSR^”tlulti”sin such a manner that the csR committees of resp€ctive companies are in a position to reportseparately on such ptojects or programs in accordance with these n es14r subiecl lo prc isions ofsub-secrion (5) of section l15 oflhe Act the CSR projects or programs oracrivitie. unieraken in India only (hall amount lo CSR txpendilure(5) The CSR projects or programs or activiti€s that benefit only the employees ofthe company and theiriuinlti”.“tr”ttnot U”“onsid€r;da; CSR activities in accordance with section 135 of the Act’892 6tqq-37THE CMETTT OF INDIA : ExTMORDINARY lPaRr II sEc.3(i)l(6) Companies may build CSR capacities of their own personnel as well as those of their Implementingagencies through Institutions with established track rccords of at least three financial years but suchexpenditure shall not exceed five percent. of total CSR expenditure ofthe company in one financial year.(7) Contribution ofany amount directly or indirectly to any political pafy under section 182 ofthe Act,shall not be considered as CSR activity.5. CSR Committees,-( I ) The companies mentioned in the rule 3 shall constitute CSR Committee as under.-( i.) an unlisted public company or a private company covered under sub-section ( I ) of section I 35 wh ichis not required to appoint an independent director pursuant to sub-section (4) of section 149 of the Act, shatlhave its CSR Committee without such dir€ctor I(iD a private company having only two diEctors on its Board shall constitute its CSR Commiftee withtlvo such directors:(iiD with r€spect to a foreign comp?rny covered under these rules, the CSR Committee shall comprise ofat least two persons of which one person shall be as specified under clause (d)

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 27th February, 2014 G.S.R, 130(E).-In exercise of the powers conferred by sub-section (l) of section 467 of the CompaniesAct, 20l3 (18 of 2013), the Central Govemment hereby makes the following amendments to Schedule Vll of the saidAct, namely :-(l) In Schedule VIl, for items (i) to (x) and the ent es relating thereto, the following items and entries shall besubstituted, namely :-‘ID eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation andmaking available safe drinking water:promoting education, including special education and employment enhancing vocation skillsespecially among children, women, elderly, and the differently abled and livelihood enhancementprojects;promoting gender equality, empowering women, setting up homes and hostels for women andorphans; setting up old age homes, day care centres and such other facilities for senior citizens andmeasures for reducing inequalities faced by socially and economically backward groups;ensuring environmental sustainability, ecological balance, protection of flora and fauna, animalwelfare, agroforestry, conservation of natural resources and maintaining quality of soil, air andwater;protection of national heritage, alt and culture including restoration of buildings and sites ofhistorical importance and works of art; setting up public libraries; promotion and development oftraditional ans and handicrafts:(vi) measures for the benefit of armed forces veterans, war widows and their dependents;(vii) training to promote rural sports, nationally recognised sports, paralympic sports and Olympicsports;(viii) contribution to the P me Minister’s National Relief Fund or any other fund s€t up by the CentralGovernment for socio-economic development and relief and welfare of the Schedulcd Caste$, theScheduled Tribes, other backward classes, minorities and women;(ix) contributions or funds provided to tcchnology incubators located within academic institutionswhich are approved by the Central Govemmentj(x) rural development projects.”2. This notification shall come into force with effect from lst ADril. 2014. lF. No. l/l8A/2013-CL-V]RENUKA KUMAR. Jt. Secv 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

MTNISTRY OF CORPORATE AIT’AIRSNOTIFICAIIONNew Delhi, the 27th February, 2014   S.O. 582(E),-In exercise of the powers conferredby Sub-section 3 of Section I of the ConpaniesAct, 20l3(18 of20l3), the Central Covemmenr hereby appoints thelstday ofApril,20l4 ns the date on whichthe provision ofsection I 3-5 and Schedule Vll of the said Act shall comeinto force. lE No. l/l52013-CL-V]RENUKA KUMAR , 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 20th September, 2013 S.O. 2821(E).—Whereas the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act)received the assent of the President on 29th August, 2013 and section 1 thereof came into force on the samedate;And whereas the provisions contained in section 24, section 58 and section 59 of the said Act havecome into force on the 12th day of September, 2013;And whereas section 24 provides for exercise of certain powers regarding prospectus, return ofallotment, redemption of preference shares and other matters specifically provided in the said Act by theCentral Government, Tribunal or the Registrar;And whereas section 58 and section 59 of the said Act provide for certain powers of the Tribunalwhich deal with hearing of an appeal against the refusal of registration or rectification of name of members inthe register of members of a company respectively;And whereas the constitution of the Tribunal after following the procedure specified under ChapterXXVII of the said Act is likely to take some time;And whereas the provisions of section 55A, section 111 and section 111A of the Companies Act,1956 (1 of 1956) which correspond to section 24, section 58 and section 59 of the said Act confer abovesaidpowers on the Company Law Board constituted under the Companies Act, 1956;And whereas difficulties have arisen regarding compliance with the provisions of section 24, section58 and section 59 of the said Act in so far as they relate to exercise of certain powers by the Tribunal duringthe period it is duly constituted under the said Act;Now, therefore, in exercise of the powers conferred by sub-section (1) of section 470 of the Companies Act,2013 (18 of 2013), the Central Government hereby makes the following Order to remove the above saiddifficulties, namely:-1. Short title and commencement.-(1) This Order may be called the Companies (Removal of Difficulties) Order, 2013.(2) It shall come into force on the date of its publication in the Official Gazette.¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 32. Continuance of matters, proceedings or cases before the Company Law Board until theirtransfer to the Tribunal under section 434.-It is hereby clarified that until a date is notified by the Central Government under sub-section (1) ofsection 434 of the Companies Act, 2013 (18 of 2013) for transfer of all matters, proceedings or cases to theTribunal constituted under Chapter XXVII of the said Act, the Board of Company Law Administration shallexercise the powers of the Tribunal under sections 24, 58 and section 59 in pursuance of the second proviso tosub-section (1) of section 465 of the said Act. [F.No.1/15/2013-CL-V]RENUKA KUMAR, 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 17th April, 2013 In exercise of the powers conferred by sub-section (1) of section 8 read with subsection 10 of the Competition Act, 2002 (12 of 2003), the Central Government herCompetition Commission of India for a period of five years from the dateon which he enters upon his office or till he attains the age of sixty-five years, whichever is earlier.[F. No.5/37/2012MANOJ KUMAR,Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064and Published by the Controller of Publications, Delhi-110054.1REGD. NO. D. L.-33004/99 section (1) of section 8 read with subsection 10 of the Competition Act, 2002 (12 of 2003), the Central Government hereby appointsCompetition Commission of India for a period of five years from the datefive years, whichever is earlier. [F. No.5/37/2012-CS]MANOJ KUMAR, Jt. Secy.