February 27, 2024

GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 30th March, 2019 G.S.R………. (E).— In exercise of the powers conferred by section 133 read with section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government, in consultation with the National FinancialReporting Authority, hereby makes the following rules further to amend the Companies (IndianAccounting Standards) Rules, 2015, namely:—1. Short title and commencement.-(1) These rules may be called the Companies (IndianAccounting Standards) Second Amendment Rules, 2019.(2) They shall come into force on 1st day of April, 2019.2. In the Companies (Indian Accounting Standards) Rules, 2015 (hereinafter referred to as theprincipal rules), in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”,-I. in “Indian Accounting Standard (Ind AS) 101”, –(i) after paragraph 39AC, the following paragraphs shall be inserted, namely:-“39AD *39AE *39AF Appendix C, Uncertainty over Income Tax Treatments, to Ind AS 12 added paragraph E8.An entity shall apply that amendment when it applies Appendix C to Ind AS 12.”;(ii)In Appendix E, the following paragraphs shall be inserted, namely:-“E1 *E2 *E3 *E4 *E5 *E6 *E7 *Uncertainty over income tax treatmentsE8 A first-time adopter whose date of transition to Ind ASs is before the date of notification ofthis Appendix may elect not to reflect the application of the Appendix C, Uncertainty overIncome Tax Treatments, to Ind AS 12, Income Taxes, in comparative information in its first * Refer Appendix 12Ind AS financial statements. An entity that makes that election shall recognise thecumulative effect of applying Appendix C to Ind AS 12 as an adjustment to the openingbalance of retained earnings (or other component of equity, as appropriate) at the beginningof its first Ind AS reporting period.”;(iii) In Appendix 1,(a) for paragraph 9, the following paragraph shall be substituted, namely:-“9. Paragraphs E1-E2 of Appendix E of IFRS 1 provides ‘Short-term exemptions fromIFRSs’, however Ind AS 101 does not provide the aforesaid short-term exemptions. Inorder to maintain consistency with paragraph numbers of IFRS 1, the same have beenretained in Ind AS 101.”;(b) in paragraph 12, after item (vii), the following shall be inserted, namely:-(viii) Paragraphs E3-E7.”;(c) for paragraph 14, the following paragraph shall be substituted, namely:-“14. Paragraphs 34 to 39W and 39Y to 39AB and 39AD of IFRS 1 have not beenincluded in Ind AS 101 as these paragraphs relate to effective date and are not relevantin Indian context. Paragraph 39AE has not been included since it refers to amendmentsdue to issuance of IFRS 17, Insurance Contracts, for which corresponding Ind AS isunder formulation. However, in order to maintain consistency with paragraph numbersof IFRS 1, these paragraph numbers have been retained in Ind AS 101.”.II. in “Indian Accounting Standard (Ind AS) 103”, –(i) after paragraph 42, the following paragraph shall be inserted, namely:-“42A When a party to a joint arrangement (as defined in Ind AS 111, Joint Arrangements)obtains control of a business that is a joint operation (as defined in Ind AS 111), and hadrights to the assets and obligations for the liabilities relating to that joint operationimmediately before the acquisition date, the transaction is a business combinationachieved in stages. The acquirer shall therefore apply the requirements for a businesscombination achieved in stages, including remeasuring its previously held interest in thejoint operation in the manner described in paragraph 42. In doing so, the acquirer shallremeasure its entire previously held interes 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

GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, 25fr April, 2019 G.S.R……..(E)._ In exercise of the powers conferred by sub-sections (1) and (2) ofsection 469 of the Companies Act, 2013 (18 of 20f 3), the Central Governmentherebv makes the following rules further to amend the Companles(Incorporatlonl Rules, 2014, namely: –1. Short title and Commencement.- (1) These rules may be called theCompanies (Incorporationf Fourth Amendment Rules, 2019.(2) They shall come into force on the date of publication in the officialgazette.2. In the Companies (lncorporation) Rules, 2014, in rule 25A, in sub-rule (l) offor the words and figures ‘on or before 25.O4.2OI9, the words and figures bn orbefore 15.06.2019′ shall be substituted.3. In In the Companies (Incorporation) Rules, 2014, in rule 25A, in sub-rule (1),in the third proviso, for the words and figures ,on or after 26th April,2019, thewords and figures’on or after 16th June, 2019 shall be substituted.4. In the Companies (Incorporation) Rules, 2014, in sub-rule (2), for the wordsand figures “on or after 26tn April, 2019”, the words and figures “on or after l6thJune, 2019′ shall be substituted. [F. No. 1/ l3l2013 CL-V, part-I, Vol.IIlIIt^LJ<K.V.R. M; TY, Joint Secretary. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

Government of IndiaMINISTRY OF CORPOMTE AFFAIRSNotificationNew Delhi, 25tt’, April, 2019. c.S.R. ……(E).-ln exercise of the powers conferred by sections 396,39g,399,403 and404 read with sub-sections (1) and (z) ofsection 469 ofthe companies Ac! 2013 (18 of2013),the Central Government hereby makes the following rules furt-her to amend the Companres(Registration Offices and Fees) Rules,201.4, namely:-1. [1) These rules may be called the companies (Registration offices and FeesJ secondAmendment Rules, 2019.(2) They shall come into force from the date ofpublication in the official Gazette.2. In the companies (Registration offices and Fees) Rules,2014, in the Annexure, in item vlll.FEE FoR FILING e- Form ACTIVE under rule 25A of the companies [lncorporation) Rules,201,4., the following shall be substituted, namely.-(il Fee payable till 15.06.2019 on e -form ACTIVE(iiJ Fee payable (in delayed caseJ. Rs.10,000 K.V.R. M RTY, f oint Secretary.,t*”K76/2013 CL-v (Pt-rJl 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 30thApril, 2019 G.S.R. 341(E).—In exercise of the powers conferred by section 73 read with sub-sections (1) and (2) of section469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Acceptance of Deposits) Rules, 2014, namely:-1. (1) These rules may be called the Companies (Acceptance of Deposits) Second Amendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Acceptance of Deposits) Rules, 2014, in rule 16A, in sub-rule (3), –(a) for the words “the date of publication of this notification in the Official Gazette”, the figures, letters and word“31st March, 2019” shall be substituted;(b) for the words “ninety days from the date of said publication of this notification”, the words, figures and letters“ninety days from 31st March, 2019” shall be substituted. [F. No. 1/8/2013-CL-V. Vol. VI]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, dated 30th April, 2019 G.S.R-(E)- In exercise of the powers conferred by section 77 read with sub-. sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), theCentral Government hereby makes the following rules, further to amend theCompanies (Registration of Charges) Rules 2014, namely :-1. (1) These rules may be called the Companies (Registration of Charges)Amendment Rules, 2019.(2) Save as otherwise provided, they shall come into force on the date oftheir publication in the Official Gazette.2. In the Companies (Registration of Charges) Rules, 2014 (hereinafter referredto as the said rules), in rule 3, for sub- rules (2) and (3), the following sub-rulesshall be substituted, namely:-“(2) If the particulars of a charge are not filed in accordance with sub-rule (1),such creation or modification shall be filed in Form No. CHG-l or Form No. CHG9 within the period as specified in section 77 on payment of additional fee oradvalorem fee as prescribed in the Companies (Registration Offices and Fees)Rules, 2014.(3) Where the company fails to register the charge in accordance with sub-rule. (1) and the registration is effected on the application of the charge-holder, suchcharge-holder shall be entitled to recover from the company the amount of anyfees or additional fees or advalorem fees paid by him ‘to the Registrar for thepurpose of registration of charge.”.3. In the said rules, for rule 4, the following rules shall be substituted, namely:-“4.Application to Registrar.- (1) For the purposes of the first proviso and clause(b) of the second proviso to sub-section (1) of section 77, the Registrar may, onbeing satisfied that the company had sufficient cause for not filing theparticulars and instrument of charge, if any, within a period of thirty days of thedate of creation of the charge including modification thereto, allow theregistration of the same after thirty days but within the period as specified in thesaid provisos, on payment of fee, additional fee or advalorem fee, as may beapplicable, as prescribed in the Companies (Registration Offices and Fees) Rules,2014.(2) The application under sub-rule (1) shall be made in Form No.CHG-l andForm No.CHG-9 supported by a declaration from the company signed by itscompany secretary or a director that such belated filing shall not adversely affectthe rights of any other intervening creditors of the company.”.4. In the said rules, for rule 12, the following rule shall be substituted, namely:-“12. Rectification in register of charges on account of omission ormisstatement of particulars in charge previously recorded and extension oftime in filing of satisfaction of charge.- The Central Government may on anapplication filed in Form No. CHG-8 in accordance with section 87-(a) direct rectification of the omission or misstatement of any particulars,in any filing, previously recorded with the Registrar with respect to anycharge or modification thereof, or with respect to any memorandum ofsatisfaction or other entry made in pursuance of section 82 or section83,(b) direct extension of time for satisfaction of charge, if such filing is notmade within a period of three hundred days from the date of suchpayment or satisfaction.” . 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 30th April, 2019 G.S.R. 340(E).— In exercise of the powers conferred by sections 396, 398, 399, 403 and 404 read with subsections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes thefollowing rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Registration Offices and Fees) Third Amendment Rules, 2019.(2) Save as otherwise provided, they shall come into force on the date of their publication in the OfficialGazette.2. In the Companies (Registration Offices and Fees) Rules, 2014, in the Annexure, in item “I (Fee for filingunder section 403 of the Companies Act, 2013)”,-i) in sub-item B, in the Table of additional fee, in third column, for the column heading, the column heading“Forms excluding charge documents”, shall be substituted;ii) after sub-item ‘D’, the following sub- item shall be inserted, namely:-“E. Fees for filing charge documents.(a) charges created or modified before the 2nd November, 2018, and allowed to be filed within a period of threehundred days of such creation or six months from the 2nd November, 2018, as the case may be, the following additionalfees shall be payable:-Sl.No. Period of delay Additional Fee applicable1. Up to 30 days 2 times of normal fees2. More than 30 days and up to 60 days 4 times of normal fees3. More than 60 days and up to 90 days 6 times of normal fees4. More than 90 days and up to 180 days 10 times of normal fees5. More than 180 days 12 times of normal fees(b) For the charges created or modified on or after the 2nd November, 2018:-(A) The following additional fees or advalorem fees, as the case may be, shall be payable up to 31st July,2019, by all companies:-Sl.No. Period of delay Additional/Advalorem Fees applicable1. Up to 30 days 2 times of normal fees2. More than 30 days and up to 60 days 4 times of normal fees3. More than 60 days and up to 90 days 6 times of normal fees(B) the following additional fees or advalorem fees as the case may be, shall be payable with effect from1st August, 2019:-Sl.No. Period of delay Small Companies and OnePerson CompanyOther than Small Companies and OnePerson Company1. Up to 30 days 3 times of normal fees 6 times of normal fees2. More than 30 days andup to 90 days3 times of normal fees plus anad valorem fee of 0.025 percent. of the amount secured bythe charge, subject to themaximum of one lakh rupees. 6 times of normal fees, plus an advalorem fee of 0.05 per cent. of theamount secured by the charge, subject tothe maximum of five lakh rupees”. [F. No. 01/16/2013 CL-V (Pt-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 30th April, 2019 G.S.R. 339(E).— In exercise of the powers conferred by the second proviso to sub-section (1), sub-section (4),clause (f) of sub-section (6) of section 149, sub-sections (3) and (4) of section 150, section 151, sub-section (5) of section152, section 153, section 154, section 157, section 160, sub-section (1) of section 168 and section 170 read with section469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Appointment and Qualification of Directors) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) AmendmentRules, 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, in rule 12A, for the words andfigures “on or before 30th April of immediate next financial year”, the words and figures “on or before 30thJune of immediate next financial year” shall be substituted. [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 8th May, 2019 G.S.R. 351(E).—In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 469 ofthe Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend theNational Company Law Tribunal Rules, 2016, namely :-1. (1) These rules may be called the National Company Law Tribunal (Second Amendment) Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the National Company Law Tribunal Rules, 2016 (hereinafter referred to as the principal rules), in rule 84, aftersub-rule (2), the following sub-rules shall be inserted, namely: –“(3) In case of a company having a share capital, the requisite number of member or members to file anapplication under sub-section (1) of section 245 shall be –(i) (a) at least five per cent. of the total number of members of the company; or(b) one hundred members of the company,whichever is less; or(ii) (a) member or members holding not less than five per cent. of the issued share capital of the company,in case of an unlisted company;(b) member or members holding not less than two per cent. of the issued share capital of the company,in case of a listed company.(4) The requisite number of depositor or depositors to file an application under sub-section (1) of section 245shall be –(i) (a) at least five per cent. of the total number of depositors of the company; or(b) one hundred depositors of the company,whichever is less; or;(ii) depositor or depositors to whom the company owes five per cent. of total deposits of the company.”¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 33. In the principal rules, in the schedule of fees, serial No. 28 shall be omitted. [F. No. 1/30/2013-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 8th May, 2019 G.S.R. 350(E).—In exercise of the powers conferred by sub-sections (1), (2) and Sub-section (4) of section 248read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the followingrules further to amend the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 ,namely:-1. (1) These rules may be called the Companies (Removal of Names of Companies from the Register of Companies)Amendment Rules, 2019.(2) They shall come into force with effect from 10th May, 2019.2. In the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 (hereinafterreferred to as the principal rules), in rule 4,─(a) in sub-rule (1), for the words “five thousand rupees”, the following shall be substituted, namely:-“ten thousand rupees:Provided that no application in Form No. STK-2 shall be filed by a company unless it has filed overdue returnsin Form No. AOC-4 (Financial Statement) or AOC-4 XBRL, as the case may be, and Form No. MGT-7 (Annual Return),up to the end of the financial year in which the company ceased to carry its business operations:Provided further that in case a company intends to file Form No. STK-2 after the action under sub-section (1) ofsection 248 has been initiated by the Registrar, it shall file all pending overdue returns in Form No. AOC-4 (FinancialStatement) or AOC-4 XBRL, as the case may be, and Form No. MGT-7 (Annual Return) before filing Form No. STK-2:Provided also that once notice in Form No. STK-7 has been issued by the Registrar pursuant to the actioninitiated under sub-section (1) of section 248, a company shall not be allowed to file an application in Form No. STK-2.(b) in sub-rule (3), in clause (ii), after the words, “statement of accounts”, the words, letters and figures “in FormNo. STK-8” shall be inserted.3. In the Annexure to the principal rules,─(a) in Form No. STK-4, in Serial Number 2, after item (vii), the following item shall be inserted, namely:-“(viii) The company has fulfilled all pending compliances, if any [Applicable in case an application under sub-section(2) of section 248 has been filed after the initiation of action under sub-section (1) of section 248]. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSNOTIFICATION G.S.R……..(E)._- In exercise of the powers conferred by sub-sections (1) and (2) ofsection 469 of the Companies Act, 2Ol3 (18 of 2O13), the Central Governmentnereby makes the following rules further to amend the Companles (IncorporationfRutes, 2014, namely: –1. Short title and Commencement.- (l) These rules may be ca_lled tJre Companles(Incorporation) Fifth Amendment Rules, 2O19.{2) 1’hev shall come into force on Ltre date of t.treir pubtication in the OfficialGazette.2 ln the Companies (lncorporation) Rules, 2O14, fot rrtie 8, the lbllowing rulesshali bc substltuf.ed, namely: –‘J8. Names whlch resemble too nearly wlth name of existlng company.- (l) Ana-me applied lbr shall be deemed to resemble t-oo nearly lvirh the name of anixisting company, ir’, and only if, after c:gtnparing rhe nar:rc applied lbr with the.name of a.n existirrg company by ciisregarding the matters ser out in sub-rule (2i,the rrames are same.{2)T}re following matters are to be disrega.rded while comparing the nanres undersr-rb-rule (1):-(a) the words hke Private, Pvt, FVt,, (P), OPC Rzt. L,tci.. IFSC Limited, IFSCFVt. Limited, Producer Lrmited, Lirnited, Unlimited, Ltd, Ltd., LLP, LimitedLiability Partnership, company, and company, & co, & co., co., co,corporatiorr, corp, corpn, corp or group;(b) the piural or singular form of words in one or botti names;A. Illustrations(i) Green Technologr Ltd. is same as Greens Technologr Ltd. andGreens Technologies Ltd.(ii) Pratap Technologr Ltd. is same as Prataps Technologr Ltd. andPrataps Technologies Ltd.(iii)SM Computers Ltd. is not same as SMS Computers Ltd.(c) type and case of letters, spacing between ietters, punctuation marksand special characters used in one or both nafires:B. Illustrations(il ABC Ltd. is same as A.B.C. Ltd. and A B C Ltd.‘(ii) T’eamWork Ltd. is same as Team@Work L,td. and Team-iVork Ltd.(d) use ol different tenses in one or both names :C. IllustratlonsAscgnd Solutions Ltd. is same as Ascendecl Solutions Ltd. andAscending Solutions Ltd.Speak English Solutions Limited is same as Spoken EnglishSolutions Limited.(e) use of different phonetic spellings including use of misspelled words ofan expression;D. Illustratlons(i) Chemtech Ltd. is same as Chemtec Ltd., Chenrtek Ltd., CemtechLtd., Cemtek Ltd., Kemtech Ltd., and Kemtek Ltd.(ii) Bee Kay Ltd is same as BK Ltd, Be Kay Ltd., B Kay Ltd., Bee KLtd., B.K. Ltd. and Beee Kay Ltd.(f) use of host name such as rww’ or a domain extension such as .net’.brg’, ‘dot’ or ‘com’ in one or both names;,(i).(i0E. Illustratlons, (i) Ultra Solutions Ltd. is same as Ultrasolutions.com Ltd.(ii) Supreme Ultra Solutions Ltd. is not the same asUltrasolutions.com Ltd.(g) the order of words in the names;F. Illustratlons(i) Ravi Builders and Contractors Ltd. is sarne as Ravi Contractorsand Builders Ltd.(ii) Ravi Builders and Contractors Limited is not tl’re same as RaviShankar Builders and Contractors Lirnited.(h) use of the definite or indefinite article in one or both names;G. Illustratlons(i) Congeniai Tours Ltd. is sarne as A Congenial Tours Ltd. and TheCongenial Tours Ltd.(ii) Isha Industries Limited is not the same as Anisha IndustriesLirnited.(i) a slight variation in the spelling of the two names including agrammatical variation thereof;H. Illustratlons(i) Color Technologies Ltd. is same as Colour Tectrnologies Ltd.(ii) Disc Solutions Ltd. is same as Disk Solution.s Ltd. but it is notsarne as Disco Solutiorrs Ltd., (t) complete translation or transliteration, and not part thereof, of anexisting name, in Hindi or in English;.L lllusttatlons(i) National Electricity Corporation Ltd. is same as Rashtriya VidyutNigam Ltd.(ii) Hike Construction Ltd. is not the same as Hike Nirman Ltd.(k) addition of the name of a place to an edsting name, which does notcontain the name of any place;J. Illustratlons(i) If Salvage Technologies Ltd. is an exi sting name, it is same asSalvage Teghnologies Delhi Ltd and Salvage Delhi TechnologiesLtd.(ii) Retro Pharmaceuticals Ranchi Ltd. is not the same as RetroPharmacer:ticals Chennai Ltd.(1) addition, deietion, or modifrcation of numerals or expressions denotingnumerals in a4 existing name, unless the nurneral represents arty brand;K. Illustrations(i) Thunder Services Ltd is same as Thunderl l Services Ltd andC)neTh under Services Ltd(ii) Style Garmentsl l Ltd. is same as Style Garments Ltd andStylel2 Garments Ltd.(iii)One 1 I Povrer Equipment Ltd is not the same as One PowerEquipment Ltd, if One 11 represents a brand:Provlded. that clauses l0 to (hl and clauses (kl and ltf shall not bedisregarded while comparlng the names, lf a no objection by way of aBoard resolutlon has been provlded by an exlstlng company. 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