February 26, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 16th May, 2019 G.S.R. 368(E).—In exercise of the powers conferred by the second proviso to sub-section (1), subsection (4), clause (f) of sub-section (6) of section 149, sub-sections (3) and (4) of section 150, section 151,sub-section (5) of section 152, section 153, section 154, section 157, section 160, sub-section (1) of section 168and section 170 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Governmenthereby makes the following rules further to amend the Companies (Appointment and Qualification ofDirectors) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) SecondAmendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, after rule 12A, the followingrule shall be inserted, namely:-‘12B. Directors of company required to file e-form ACTIVE.- (1) Where a company governed by Rule25A of the Companies (Incorporation) Rules, 2014, fails to file the e-form ACTIVE within the period specifiedtherein, the Director Identification Number (DIN) allotted to its existing directors, shall be marked as “Directorof ACTIVE non-compliant company”.(2) Where the DIN of a director has been marked as “Director of ACTIVE non-compliant company”, suchdirector shall take all necessary steps to ensure that all companies governed by rule 25A of the Companies(Incorporation) Rules, 2014, where such director has been so appointed, file e-form ACTIVE.(3) After all the companies referred to in sub-rule (2) file the e-form ACTIVE, the DIN of such director shallbe marked as “Director of ACTIVE compliant company”.’. [F. No. 1/22/2013-CL-V]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 22nd May, 2019 G.S.R. 376(E).—In exercise of the powers conferred by 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) ofsection 40 and section 42 read with section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules further to amend the Companies (Prospectus and Allotment ofSecurities) Rules, 2014, namely:-1. Short title and commencement.‐ (1) These rules may be called the Companies (Prospectus and Allotmentof Securities) Third Amendment Rules, 2019.(2) They shall come into force with effect from 30th September, 2019.2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014 (hereinafter referred to as theprincipal rules), in rule 9A,-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5(i) in sub-rule (7), for the word and figures “Regulations, 1996”, the word and figures “Regulations, 2018”shall be substituted;(ii) for sub-rule (8), the following sub-rules shall be substituted, namely:-“(8) Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar with suchfee as provided in Companies (Registration Offices and Fees) Rules, 2014 within sixty days from theconclusion of each half year duly certified by a company secretary in practice or chartered accountant inpractice.(8A) The company shall immediately bring to the notice of the depositories any difference observed in itsissued capital and the capital held in dematerialised form.”. 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 May, 2019 G.S.R. 377(E).—In exercise of the powers conferred by sub-section (10) of section 132 read with section 469 ofthe Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, namely:-1. Short title and commencement. – (1) These rules may be called the National Financial Reporting Authority(Meeting for Transaction of Business) Rules, 2019.(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) “Act” means the Companies Act, 2013 (18 of 2013);(b) “Authority” means National Financial Reporting Authority constituted under sub-section (1) of section 132 ofthe Act;(c) “chairperson” means the chairperson of the National Financial Reporting Authority appointed undersub-section (3) of section 132 of the Act;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)](d) “full-time member” means a member who has been appointed as such under sub-section (3) of section 132 ofthe Act and includes the chairperson;(e) “member” means any member, including the chairperson, so appointed under sub-section (3) of section 132 ofthe Act;(f) “part-time member” means a member other than a full-time member, appointed as such under sub-section (3) ofsection 132 of the Act;(g) “Secretary” means the Secretary of the Authority appointed under sub-section (11) of section 132 of the Act andincludes an officer of the Authority authorised by the chairperson to function as Secretary.(2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meaningsas respectively assigned to them in the Act.3. Meetings for transaction of business and procedure thereof. – (1) The meetings of the Authority shallordinarily be held at its head office situated in New Delhi for the purpose of discharging its functions:Provided that the Authority may also hold meetings at its other offices or at any other place in India, whenever, inthe opinion of the Authority, it is expedient to do so.(2) The chairperson shall decide in advance, the date, time, place and the agenda for each meeting of theAuthority.(3) The Secretary, and such other officers and persons as permitted by the chairperson, shall attend a meeting ofthe Authority.(4) If the chairperson, for any reason, is unable to attend a meeting of the Authority, the senior-most full-timemember present at the meeting, shall preside at the meeting.(5) The Authority may grant leave of absence to a member not present in the meeting and such leave of absenceshall be recorded in the minutes of the meeting.(6) Any member unable to be present in a meeting for any reason, may choose to participate in the said meetingthrough video conferencing.(7) Wherever considered necessary, a business may be transacted by a resolution passed by circulation of anagenda to the members:Provided that a resolution passed through circulation of the agenda to the members shall be placed before the nextmeeting of the Authority for ratification.(8) Matters placed for consideration of the Authority shall be decided by a majority of the members present andvoting, and in the event of an equality of votes, the chairperson or in his absence, the member presiding, shall have asecond or casting vote.(9) The quorum for a meeting of the Authority shall be four Members, of which at least one member shall be afull-time member.¹Hkkx IIµ[k.M 3(i)] Hkkjr dk jkti=k % vlk/kj.k 5(10) The Authority shall cause the minutes of all the proceedings to be maintained in the books kept for thepurpose which may be in the form of binders containing loose leaves, duly numbered.(11) A copy of draft minutes of the proceedings of each meeting of the Authority shall be circulated as soon aspossible for confirmation by the members.(12) The confirmed minutes shall be signed by the chairperson or the member presiding at the succeeding meeting,and taken on record thereafter.(13) A member, who has any pecuniary interest, direct or indirect in any matter that is brought up forconsideration at a meeting of the Authority, shall, as soon as possible after relevant circumstances have come to hisknowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings ofthe Authority, and such member shall not take any part in any deliberation or decision of the Authority with respect tothat matter.(14) If any doubt arises in the procedure to be adopted in a meeting, the same shall be placed before thechairperson or in his absence, the member presiding, whose decision in this regard shall be final.4. Power to regulate procedure in certain circumstances. – In a situation not provided for in these rules, thechairperson may, for reasons to be recorded in writing, determine the procedure in a particular case.5. Effect of any irregularities of procedure.-No act or proceeding of the Authority shall be invalid merely byreason of any irregularities in the procedure of the Authority not affecting the merits of the case. [F. No. 1/4/2016-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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 21st May, 2019 G.S.R. 378(E).—In exercise of the powers conferred by clause (zd) of sub-section (2) of section 239, read withsub-section (5) of section 189 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Central Governmenthereby makes the following rules further to amend the Insolvency and Bankruptcy Board of India (Salary, Allowancesand other Terms and Conditions of Service of Chairperson and members) Rules, 2016, namely:-1. (1) These rules may be called the Insolvency and Bankruptcy Board of India (Salary, Allowances and other Termsand Conditions of Service of Chairperson and members) Third Amendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Insolvency and Bankruptcy Board of India (Salary, Allowances and other Terms and Conditions of Service ofChairperson and members) Rules, 2016, in rule 3, sub-rule (2) shall be omitted. [F. No. 30/68/2018-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, 2019 G.S.R. 411(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend theCompanies (Incorporation) Rules, 2014, namely:—1. Short title and Commencement.—(1) These rules may be called the Companies (Incorporation) SixthAmendment Rules, 2019.(2) They shall come into force with effect from 15th August, 2019.2. In the Companies (Incorporation) Rules, 2014 (herein after referred to as the said rules), in rule 19,—(i) in sub-rule (1), for the words, letters and figures “Form No.INC.12”, the words, letters and figures “Form INC-32(SPICe)” shall be substituted.(ii) in sub-rule (3),¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7(a) in clause (a), for the words “the draft memorandum”, the words “the memorandum” shall be substituted;(b) in clause (b), for the words “the draft memorandum”, the words “the memorandum” shall be substituted;3. In the Annexure to the said rules,—(i) in Form no.INC-11, in the heading, after the words and figures “sub-section (2) of section 7”, the words and figures“and sub-section (1) of section 8” shall be 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 1st July, 2019 S.O. 2269 (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 15 August, 2019 as the dateon which the provisions of section 81 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 1st July, 2019 G.S.R. 467(E).—In exercise of the powers conferred by sub-section (1) of section 406 read with sub-sections(1) and (2) of section 469 of the Companies Act, 2013, the Central Government hereby makes the following rules, toamend the Nidhi Rules, 2014, namely:-1. (1) These rules may be called the Nidhi (Amendment) Rules, 2019.(2) They shall come into force with effect from 15 August, 2019.2. In the Nidhi rules, 2014 (hereinafter referred to as “said rules”), in rule 2, after clause (c), the following clause shallbe inserted, namely:-“(d) every company declared as Nidhi or Mutual Benefit Society under sub-section (1) of section 406 of theAct”.3. In the said rules, in rule 3, after clause (d), the following clause shall be inserted, namely:-‘(da) “Nidhi” means a company which has been incorporated as a Nidhi with the object of cultivating the habit ofthrift and savings amongst its members, receiving deposits from, and lending to, its members only, for their mutualbenefit, and which complies with the rules made by the Central Government for regulation of such class of companies.’.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 74. In the said rules, after rule 3, the following rule shall be inserted, namely:-“3A. Declaration of Nidhis .─ The Central Government, on receipt of application (in Form NDH-4 along with feethereon) of a public company for declaring it as Nidhi and on being satisfied that the company meets the requirementsunder these rules, shall notify the company as a Nidhi in the Official Gazette:Provided that a Nidhi incorporated under the Act on or after the commencement of the Nidhi (Amendment) Rules,2019 shall file Form NDH-4 within sixty days from the date of expiry of:-(a) one year from the date of its incorporation; or(b) the period up to which extension of time has been granted by the Regional Director under sub-rule (3) ofrule 5:Provided further that nothing in the first proviso shall prevent a Nidhi from filing Form NDH-4 before the period referredtherein:Provided also that that in case a company does not comply with the requirements of this rule, it shall not beallowed to file Form No. SH-7 (Notice to Registrar of any alteration of share capital) and Form PAS-3 (Return ofAllotment).”.5. In the said rules, in rule 4, –(i) in sub-rule (1), the words, “to be incorporated under the Act” shall be omitted;(ii) in sub-rule (5), the words “Company incorporated as a” shall be omitted.6. In the said rules, in rule 5, –(i) in sub-rule (1), for the words “from the commencement of these rules”, the words “from the date of itsincorporation” shall be substituted;(ii) in sub-rule (3), before the Explanation, the following proviso shall be inserted, namely:-“Provided that the Regional Director may extend the period upto one year from the date of receipt ofapplication.”.(iii) in sub-rule (4), after the words, brackets and figure “contained in sub-rule (1)”, the words, brackets and figures “andgets itself declared under sub-section (1) of section 406” shall be inserted.7. In the said rules, in rule 7, in sub-rule (1), after the words “shall issue” the words “fully paid up” shall be inserted.8. In the said rules, in rule 12,─(i) in sub-rule (1) after clause (b), the following clause shall be inserted namely:-“(ba) The date of declaration or notification as Nidhi”;”;(ii) in sub-rule (2), in clause (a), for the words “Registrar of Companies”, the words “Bench of the NationalCompany Law Tribunal” shall be substituted.9. In the said rules, in rule 23, in sub-rule (2),-(i) for the words “concerned Regional Director”, the words, “Central Government” shall be substituted;(ii) for the words “such Regional Director”, the words, “Central Government” shall be substituted;(iii) in the proviso, for the words “Regional Director”, the words, “Central Government” shall be substituted.10. In the said rules, after rule 23, the following rules shall be inserted, namely:-23A. Compliance with rule 3A by certain Nidhis:- Every company referred to in clause (b) of rule 2 andevery Nidhi incorporated under the Act, before the commencement of Nidhi (Amendment) Rules, 2019, shall also getitself declared as such in accordance with rule 3A within a period of one year from the date of its incorporation or withina period of six months from the date of commencement of Nidhi (Amendment) Rules, 2019, whichever is later:Provided that in case a company does not comply with the requirements of this rule, it shall not be allowed tofile Form No. SH-7 (Notice to Registrar of any alteration of share capital) and Form PAS-3 (Return of Allotment).23B. Companies declared as Nidhis under previous company law to file Form NDH-4:- Every companyreferred in clause (a) of rule 2 shall file Form NDH-4 alongwith fees as per the Companies (Registration Offices andFees) Rules, 2014 for updating its status:Provided that no fees shall be charged under this rule for filing Form NDH-4, in case it is filed within six monthof the commencement of Nidhi (Amendment) Rules, 2019:8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]Provided further that, in case a company does not comply with the requirements of this rule, it shall not beallowed to file Form No. SH-7 (Notice to Registrar of any alteration of share capital) and Form PAS-3 (Return ofAllotment). 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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 1st July, 2019. G.S.R. 466(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read withsection 90 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Significant Beneficial Owners) Rules, 2018, namely:-1. (1) These rules may be called the Companies (Significant Beneficial Owners) second Amendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette. 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 July, 2019 S.O. 2564(E).—In exercise of the powers conferred by sub-section (1) of section 435 of the Companies Act,2013 (18 of 2013), the Central Government, with the concurrence of the Chief Justice of the High Court, Bombay, herebydesignates the following Court mentioned in column (2) of the Table below as Special Court for the purposes of providingspeedy trial of offences punishable with imprisonment of two years or more under the said Act, namely:-TABLES. No. Court Jurisdiction as Special Court(1) (2) (3)1. Court of District Judge-1 and Additional Sessions Judge,PuneState of Maharashtra. [F. No. 01/12/2009-CL-I (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 25th July, 2019 S.O. 2650(E).—In exercise of the powers conferred by section 454 of the Companies Act, 2013 (18 of 2013)read with the Companies (Adjudication of Penalties) Rules, 2014, the Central Government hereby makes the followingfurther amendment in the notification of the Government of India in the Ministry of Corporate Affairs, published videnumber S.O. 831 (E), dated the 24th March, 2015, namely:—2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]In the said notification, in the Table, against serial number 11, in the third column under the heading“Designation”, for the words “Registrar of Companies, Shillong”, the words “Registrar of Companies Guwahati.” shallbe substituted.2. This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 1/16/2013 -CL-V]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