March 29, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 12th September, 2018 S.O. 4822(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 467 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following amendments to amend Schedule V of thesaid Act, namely:—2. In Schedule V of the Companies Act, 2013,-(1) in PART I, under title “APPOINTMENTS”,(a) in para (a) after the item (xvi), the following items shall be inserted namely:-“(xvii) the Insolvency and Bankruptcy Code, 2016 (31 of 2016)¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3(xviii) the Goods and Services Tax Act, 2017 (12 of 2017)(xix) the Fugitive Economic Offenders Act, 2018 (17 of 2018)(b) para (d) shall be omitted.(2) In PART II, under heading“ REMUNERATION”, in Section II – ,(a) in the heading, the words “without Central Government approval” shall be omitted;(b) in the first para, the words “without Central Government approval” shall be omitted;(c) in item (A), in the proviso, for the words “Provided that the above limits shall be doubled” the words“Provided that the remuneration in excess of above limits may be paid” shall be substituted;(d) in item (B), for the words “no approval of Central Government is required” the words “remuneration asper item (A) may be paid” shall be substituted;(e) in Item (B), in second proviso, for clause (ii), the following shall be substituted, namely:-“(ii) the company has not committed any default in payment of dues to any bank or public financialinstitution or non-convertible debenture holders or any other secured creditor, and in case of default, theprior approval of the bank or public financial institution concerned or the non-convertible debentureholders or other secured creditor, as the case may be, shall be obtained by the company before obtainingthe approval in the general meeting.”;(f) in item (B), in second proviso, in clause (iii), the words “the limits laid down in” shall be omitted;(3) In PART II, under the heading “REMUNERATION”, in Section III, –(a) in the heading, the words “without Central Government approval” shall be omitted;(b) in first para, the words “without the Central Government approval” shall be omitted;(c) in clause (b), in the long line, for the words “remuneration up to two times the amount permissible underSection II” the words “any remuneration to its managerial persons”, shall be substituted;(d) clause (d) shall be omitted.(4) In Part II, in section IV, in Explanation VI, the clause (A) shall be omitted. [F. No. 1/5/2013-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 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 12th September, 2018 S.O. 4823(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 12th September, 2018 as the date onwhich the provisions of sections 66 to 70 (both inclusive) of the said Act shall come into force. [F. No. 1/5/2013-CL-V- Part 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 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 12th September, 2018 G.S.R 875(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 (Appointment and Remuneration of Managerial Personnel) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Appointment and Remuneration of Managerial Personnel)Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014,(i) in rule 6,(a) for the heading ‘application to the Central Government’ the heading ‘Parameters for consideration ofremuneration’ shall be substituted.(b) the words ‘Central Government’ shall be omitted . 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 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 18th September, 2018 S.O. 896 (E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 79 ofthe Limited Liability Partnership Act, 2008 (6 of 2009), the Central Government hereby makes thefollowing rules further to amend the Limited Liability Partnership Rules, 2009, namely:—1. (1) These rules may be called the Limited Liability Partnership (Second Amendment) Rules,2018.(2) They shall come into force with effect from the 2nd October, 2018.2. In the Limited Liability Partnership Rules, 2009,-(a) in rule 3, after sub-rule (2), the following shall be inserted, namely:—“(3) Form RUN-LLP (Reserve Unique Name-Limited Liability Partnership), Form FiLLiP(Form for incorporation of Limited Liability Partnership), Form 5, Form 17 and Form 18 shall beprocessed by the Registrar, Central Registration Centre (CRC) for and on behalf of the jurisdictionalRegistrar.Explanation .— For the purposes of this sub-rule, Central Registration Centre means the officeof Central Registration Centre as established under sub-sections (1) and (2) of section 396 of theCompanies Act, 2013 (18 of 2013) by the Government of India vide notification number S.O. 218(E),dated 22nd January., 2016(b) in rule 8, in the proviso, for the word and figure “Form 2”, the word and letters “FormFiLLip” shall be substitute;(c) for rule 11, the following rule shall be substituted, namely:-`“ 11. (1) For the purposes of section 11, the incorporation document shall be filed in FormFiLLiP with the Registrar having jurisdiction over the State in which the registered office of the limitedliability partnership is to be situated alongwith fee as provided in Annexure ‘A’:Provided that if an individual required to be appointed as designated partner does not have aDPIN or DIN, application for allotment of DPIN shall be made in Form FiLLiP :Provided further that the application for allotment of DPIN shall not be made by more than twoindividuals in Form FiLLiP:Provided also that an application for reservation of name may be made through Form FiLLiP:Provided also that where an applicant had applied for reservation of name under rule 18 in FormRUN-LLP and which has been approved, he may fill the reserved name as the proposed name of limitedliability partnership.(2) (a) Where the Registrar, on examining Form FiLLiP, finds that it is necessary to call forfurther information or finds such application or document to be defective or incomplete in any respect,he shall give intimation to the applicant to remove the defects and re-submit the e-form within fifteen26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]days from the date of such intimation given by the Registrar.(b) After re-submission of the document, if the Registrar still finds that the document isdefective or incomplete in any respect, he shall give one more opportunity of fifteen days time toremove such defects or deficiencies:Provided that the total period for re-submission of documents shall not exceed thirty days.(3) The Certificate of Incorporation of limited liability partnership shall be issued by theRegistrar in Form 16.”;(d) in rule 13, –(a) the word and figure “Form 2”the word and letters “Form FiLLiP” shall be substituted.”;(e) in rule 18, in sub- rule (2) ,-(A) clause (viii) shall be omitted;(B) clause (xiv) shall be omitted;(C) for sub-rule (5) the following shall be substituted, namely:-“ 5 Every such application shall be made through the web service, RUN-LLP, available atwww.mca.gov.in and be accompanied by fee as mentioned in Annexure ‘A’, which may either beapproved or rejected, as the case may be, by the Registrar after allowing a re-submission of suchapplication within fifteen days for rectification of defects.” ; 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 |

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19th September, 2018 S.O. 4907(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 19th September 2018, as the date onwhich the provisions of section 37 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 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19th September, 2018 G.S.R. 895(E).— In exercise of the powers conferred by section 135 and sub-sections (1) and (2) of section 469of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Corporate Social Responsibility Policy) Rules, 2014, namely:-1. Short title and commencement. – (1) These rules may be called the Companies (Corporate SocialResponsibility Policy) Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014, –(1) in rule 2, –(a) in sub-rule (1), in sub-clause (i) of clause (c), after the words “relating to activities”, the words “,areas or subjects” shall be inserted;(b) in sub-rule (1), in sub-clause (ii) of clause (c), for the words “cover subjects enumerated”, the words“include activities, areas or subjects specified” shall be substituted;(c) in sub-rule (1), in clause (e), for the words “company as”, the words “company in areas or subjects”shall be substituted.(2) in rule 5, in clause (i) of sub rule (1), for the words “an unlisted public company or a private company”,the words “a company” shall be substituted.(3) In rule 6, –(a) in sub-rule (1), in clause (a), for the words “falling within the purview of” the words “areas orsubjects specified in” shall be substituted;(b) in sub-rule (1), in second proviso to clause (b), for the words, “activities included in Schedule VII” thewords “areas or subjects specified in Schedule VII” shall be substituted.(4) in rule 7, for the words, “purview of”, the words “areas or subjects, specified in” shall be substituted. [F. No. 05/03/2018-CSR]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 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 20th September, 2018 G.S.R. 905(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) Fifth Amendment Rules, 2018.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Companies (Registration Offices and Fees) Rules, 2014, in the Annexure, in serial number VII, for the‘note’ the following ‘note’ shall be substituted, namely:-“Note: During the financial year (2018-2019), fee of rupees five hundred shall be payable from 21.09.2018 to 05.10.2018and fee of rupees five thousand shall be payable on or after 06.10.2018”. [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 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 20th September, 2018 G.S.R. 904(E).—In exercise of the powers conferred under second proviso to sub-section (1), subsection (4), sub-section (6) of section 149, sub-section (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 168 of and section170 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makesthe following rules further to amend the Companies (Appointment and Qualification of Directors) Rules,2014, namely: –1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) SixthAmendment Rules, 2018.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014,(i) in the proviso to rule 12A, for the words and figures “before 15th September, 2018,” the words andfigures “before 5th October, 2018 ” shall be substituted. [F. No. 01/22/2013 CL-V (Pt-III)]K.V.R. MURTY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 20th September, 2018 G.S.R. 903(E).—In exercise of the powers conferred by section 133 read with section 469 of the Companies Act,2013 (18 of 2013) and sub-section (1) of section 210A of the Companies Act, 1956 (1 of 1956), the Central Government,in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following rules furtherto amend the Companies (Indian Accounting Standards) Rules, 2015, namely:—1. Short title and commencement.-(1) These rules may be called the Companies (Indian Accounting Standards) SecondAmendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Indian Accounting Standards) Rules, 2015 (hereinafter referred to as the principal rules), in the“Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”,-(a) in “Indian Accounting Standard (Ind AS) 20”, –(i) for paragraphs 23-28, the following paragraphs shall be substituted, namely:-“23 A Government grant may take the form of a transfer of a non-monetary asset, such as land or other resources,for the use of the entity. In these circumstances, it is usual to assess the fair value of the non-monetary asset and toaccount for both grant and asset at that fair value. An alternative course that is sometimes followed is to record bothasset and grant at a nominal amount.24 Government grants related to assets, including non-monetary grants at fair value, shall be presented in thebalance sheet either by setting up the grant as deferred income or by deducting the grant in arriving at the carryingamount of the asset.25 Two methods of presentation in financial statements of grants or the appropriate portions of grants related toassets are regarded as acceptable alternatives.26 One method recognises the grant as deferred income that is recognised in profit or loss on a systematic basisover the useful life of the asset.27 The other method deducts the grant in calculating the carrying amount of the asset. The grant is recognised inprofit or loss over the life of a depreciable asset as a reduced depreciation expense.28 The purchase of assets and the receipt of related grants can cause major movements in the cash flow of an entity.For this reason and in order to show the gross investment in assets, such movements are often disclosed as separateitems in the statement of cash flows regardless of whether or not the grant is deducted from the related asset forpresentation purposes in the balance sheet.”;(ii) for paragraphs 32-33, the following paragraphs shall be substituted, namely:-“32 A Government grant that becomes repayable shall be accounted for as a change in accounting estimate (see IndAS 8, Accounting Policies, Changes in Accounting Estimates and Errors). Repayment of a grant related to incomeshall be applied first against any unamortised deferred credit recognised in respect of the grant. To the extent that¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5the repayment exceeds any such deferred credit, or when no deferred credit exists, the repayment shall be recognisedimmediately in profit or loss. Repayment of a grant related to an asset shall be recognised by increasing the carryingamount of the asset or reducing the deferred income balance by the amount repayable. The cumulative additionaldepreciation that would have been recognised in profit or loss to date in the absence of the grant shall be recognisedimmediately in profit or loss.33 Circumstances giving rise to repayment of a grant related to an asset may require consideration to be given to thepossible impairment of the new carrying amount of the asset.”;(iii) after paragraph 39, following shall be inserted, namely:-“40 *Refer Appendix 1“Effective date41 *42 *43 *44 *45 *46 *47 *48 *48A Paragraphs 23-24, 26, 28 and 32 are amended, and paragraphs 25, 27, 33 and 40-48A have been addedto allow the option of recording of non-monetary government grants at nominal value and presentation ofgovernment grants related to assets by deducting the same from the carrying amount of the asset. An entity shallapply these amendments for the annual periods beginning on or after April 1, 2018.”;(iv) In Appendix 1,-(A) paragraphs 1 and 2 shall be omitted;(B) after paragraph 5, the following paragraphs shall be inserted, namely:-“6 Paragraph 40 of IAS 20 related to transitional provisions has not been included in Ind AS 20 since transitionalprovisions considered relevant have been included in Ind AS 101, First Time Adoption of Indian AccountingStandards.7 Paragraphs 41-48 of Effective date of IAS 20 have not been included in Ind AS 20 since these are not relevant inIndian context.”.(b) in “Indian Accounting Standard (Ind AS) 12”, –(i) for paragraph 33, the following paragraph shall be substituted, namely:-“33 One case when a deferred tax asset arises on initial recognition of an asset is when a non-taxableGovernment grant related to an asset is deducted in arriving at the carrying amount of the asset but, for tax purposes,is not deducted from the asset’s depreciable amount (in other words its tax base); the carrying amount of the asset isless than its tax base and this gives rise to a deductible temporary difference. Government grants may also be set upas deferred income in which case the difference between the deferred income and its tax base of nil is a deductibletemporary difference. Whichever method of presentation an entity adopts, the entity does not recognise the resultingdeferred tax asset, for the reason given in paragraph 22.”;(ii) in Appendix 1, paragraph 7 shall be omitted;(c) in “Indian Accounting Standard (Ind AS) 16”, –(i) for paragraph 28, the following paragraph shall be substituted, namely:-“28 The carrying amount of an item of property, plant and equipment may be reduced by Government grants inaccordance with Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance.” ;(ii) in Appendix 1, paragraph 3 shall be omitted;(d) in “Indian Accounting Standard (Ind AS) 38”, –(i) for paragraph 44, the following paragraph shall be substituted, namely:-“44 In some cases, an intangible asset may be acquired free of charge, or for nominal consideration, by wayof a Government grant. This may happen when a Government transfers or allocates to an entity intangible assets6 THE GAZETTE OF INDIA :

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 25th September, 2018 G.S.R. 925(E).—In exercise of the powers conferred by section 247 read with section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies(Registered Valuers and Valuation) Rules, 2017, namely:-1. (1) These rules may be called the Companies (Registered Valuers and Valuation) Third Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Registered Valuers and Valuation) Rules, 2017 (hereinafter referred to as “the said rules”), in rule11, for the figures, letters and word “30th September, 2018” occurring at both the places, the figures, letters and word“31st January, 2019” shall be substituted.3. In the said rules, in rule 14, in clause (f), for the words “one year”, the words “two years” shall be substituted. [F.No.1/27/2013-CL-V (Part)]K.V.R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta