March 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 24th October, 2018 S.O. 5385(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby appoints the 24th October, 2018 as the date on whichthe sub-sections (2), (4), (5), (10), (13), (14) and (15) of section 132 of the said Act shall come into force. [F. No. 1/4/2016-CL-I]K.V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | 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

GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSNotificationNew Delhi, 11th October, 2018 G.S.R. (E).—In exercise of the powers conferred by sub-section (1) of section 467 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following further amendments inSchedule III to the said Act with effect from the date of publication of this notification in the OfficialGazette, namely:-In the said Schedule,-(a) in Division I,-(i) under the heading “General instructions for preparation of Balance Sheet and statement of Profit andLoss of a company”, under sub-heading “General instructions”, in paragraph 4, in clause (ii), for theword “shall”, the word “should” shall be substituted;(ii) in Part I- Balance Sheet,-(A) under the heading “II Assets”, under sub-heading “Non-current assets”, for the words “Fixedassets”, the words “Property, Plant and Equipment” shall be substituted;(B) in the “Notes”, under the heading “General Instructions for preparation of Balance Sheet”, inparagraph 6,-(I) under the heading “B. Reserves and Surplus”, in item (i), in sub- item (c), the word “Reserve” shallbe omitted;(II) in clause W., for the words “fixed assets”, the words “Property, Plant and Equipment” shall besubstituted;(b) in Division II, in Part I- Balance Sheet,-(i) under the heading “Equity and Liabilities”, for the words “Trade payables” at both the placeswhere they occur, the following shall be substituted, namely:—“Trade Payables:-(A) total outstanding dues of micro enterprises and small enterprises; and(B) total outstanding dues of creditors other than micro enterprises and small enterprises.”;(ii) under the heading “Statement of Changes in Equity”, under sub-heading “B. Other Equity”,-(A) for the words “Securities Premium Reserve”, the words “Securities Premium” shall be substituted;(B) The “Note” shall be renumbered as clause (i) thereof and after clause (i) as so renumbered, thefollowing clause shall be inserted, namely:-“(ii) A description of the purposes of each reserve within equity shall be disclosed in the Notes.”;(iii) in the “Notes”, under the heading “General Instructions for Preparation of Balance Sheet”,-2(A) in paragraph 6,-(I) under the heading “A. Non-Current Assets”,-(i) under sub-heading “VII. Trade Receivables”, for item (i), the following shall be substituted,namely:—“(i) Trade Receivables shall be sub-classified as:(a) Trade Receivables considered good – Secured;(b) Trade Receivables considered good – Unsecured;(c) Trade Receivables which have significant increase in Credit Risk; and(d) Trade Receivables – credit impaired.”;(ii) under sub-heading “VIII. Loans”, for item (ii), the following shall be substituted, namely:—“(ii) Loans Receivables shall be sub-classified as:(a) Loans Receivables considered good – Secured;(b) Loans Receivables considered good – Unsecured;(c) Loans Receivables which have significant increase in Credit Risk; and(d) Loans Receivables – credit impaired,”;(II) under the heading “B. Current Assets”,-(i) under sub-heading “III. Trade Receivables”, for item (i) the following shall be substituted,namely:—“(i) Trade Receivables shall be sub-classified as:(a) Trade Receivables considered good – Secured;(b) Trade Receivables considered good – Unsecured;(c) Trade Receivables which have significant increase in Credit Risk; and(d) Trade Receivables – credit impaired.”;(ii) under sub-heading “V. Loans”, for item (ii), the following shall be substituted, namely:—“(ii) Loans Receivables shall be sub-classified as:(a) Loans Receivables considered good – Secured;(b) Loans Receivables considered good – Unsecured;(c) Loans Receivables which have significant increase in Credit Risk; and(d) Loans Receivables – credit impaired.”;(III) after the heading “F. Current Liabilities” and the entries relating thereto, the following shall beinserted, namely:—“FA. Trade PayablesThe following details relating to micro, small and medium enterprises shall be disclosed in the notes:-(a) the principal amount and the interest due thereon (to be shown separately) remaining unpaid to anysupplier at the end of each accounting year;(b) the amount of interest paid by the buyer in terms of section 16 of the Micro, Small and MediumEnterprises Development Act, 2006 (27 of 2006), along with the amount of the payment made to thesupplier beyond the appointed day during each accounting year;(c) the amount of interest due and payable for the period of delay in making payment (whic h has beenpaid but beyond the appointed day during the year) but without adding the interest specified under theMicro, Small and Medium Enterprises Development Act, 2006;(d) the amount of interest accrued and remaining unpaid at the end of each accounting year; and3(e) the amount of further interest remaining due and payable even in the succeeding years, until suchdate when the interest dues above are actually paid to the small enterprise, for the purpose ofdisallowance of a deductible expenditure under section 23 of the Micro, Small and Medium EnterprisesDevelopment Act, 2006.Explanation.- The terms ‘appointed day’, ‘buyer’, ‘enterprise’, ‘micro enterprise’, ‘small enterprise’ and‘supplier’, shall have the same meaning as assigned to them under clauses (b), (d), (e), (h), (m) and (n)respectively of section 2 of the Micro, Small and Medium Enterprises Development Act, 2006.”.(B) in paragraph 9, after the words “For instance,”, the words “plain vanilla” shall be inserted;(c) after Division II and the entries relating thereto, the following shall be inserted, namely:-“Division IIIFinancial Statements for a Non-Banking Financial Company (NBFC) whose financial statementsare drawn up in compliance of the Companies (Indian Accounting Standards) Rules, 2015. GENERAL INSTURCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS OF A NONBANKING FINANCIAL COMPANY (NBFC) THAT IS REQUIRED TO COMPLY WITH INDIANACCOUNTING STANDARDS (Ind AS)1. Every Non-Banking Financial company as defined in the Companies (Indian AccountingStandards) (Amendment) Rules, 2016 to which Indian Accounting Standards apply, shall prepareits financial statements in accordance with this Schedule or with such modification as may berequired under certain circumstances.2. Where compliance with the requirements of relevant Act, Regulations, Guidelines or Circularsissued by the relevant regulator from time to time including Indian Accounting Standards (IndAS) (except the option of presenting assets and liabilities in accordance with current, non-currentclassification as provided by relevant Ind AS) as applicable to the NBFCs require any change intreatment or disclosure including addition, amendment, substitution or deletion in the head orsub-head or any changes inter se, in the financial statements or statements forming part thereof,the same shall be made and the requirements under this Schedule shall stand modifiedaccordingly.3. The disclosure requirements specified in this Schedule are in addition to and not in substitution ofthe disclosure requirements specified in the Indian Accounting Standards. Additional disclosuresspecified in the Indian Accounting Standards shall be made in the Notes

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 1st October, 2018 S.O. 5099(E).—In exercise of the powers conferred by sub-section (1) of section 132 of the Companies Act,2013 (18 of 2013), the Central Government hereby appoints the 1st October, 2018 as the date of constitution of NationalFinancial Reporting Authority. [F. No. 1/4/2016-CL-I-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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 24th October, 2018 S.O. 5385(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby appoints the 24th October, 2018 as the date on whichthe sub-sections (2), (4), (5), (10), (13), (14) and (15) of section 132 of the said Act shall come into force. [F. No. 1/4/2016-CL-I]K.V. R. MURTY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | 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 26th October, 2018 S.O. 5459(E).— In exercise of the powers conferred by section 454 of the Companies Act, 2013 (18 of 2013) readwith the Companies (Adjudication of Penalties) Rules, 2014, the Central Government hereby makes the followingamendment in the notification number S.O.831 (E) dated the 24th March, 2015, namely:—in the said notification, —(a) against serial number 4, under the heading “Designation” for the word “Nainital” the word “Dehradun” shallbe substituted(b) for serial number 16, the following shall be substituted, namely;—“16. Registrar of Companies, Hyderabad Whole State of Telangana”;(c) after serial number 24, the following shall be inserted, namely;—“25. Registrar of Companies, Vijayawada Whole State of Andhra Pradesh” 2. This notification shall come into force with effect from 29.10.2018. [F. No.1/16/2013 -CL-V Pt-I]GYANESHWAR KUMAR SINGH, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 26th October, 2018 S.O. 5458 (E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 396 of the CompaniesAct, 2013 (18 of 2013) (herein after referred to as the said Act), the Central Government hereby establishes the office ofthe Registrar of Companies cum Official Liquidator at Dehradun, having territorial jurisdiction in the whole State ofUttarakhand for discharging the functions of the Registrar of Companies under the various provisions of the said Actand appoints the Registrar of Companies cum Official Liquidator at Dehradun for the purpose of registration ofcompanies and discharging the functions under the said Act in the State of Uttarakhand.2. This notification shall come into force with effect from 29.10.2018. [F. No.1/16/2013 -CL-V]GYANESHWAR KUMAR SINGH, Jt. Secy

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 26th October, 2018 S.O. 5457 (E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 396 of theCompanies Act, 2013 (18 of 2013) (herein after referred to as the said Act), the Central Government hereby establishesthe office of the Registrar of Companies at Vijayawada, having territorial jurisdiction in the whole State of AndhraPradesh for discharging the functions of the Registrar of Companies under the various provisions of the said Act andappoints the Registrar of Companies, Vijayawada as Registrar of Companies for the purpose of registration of companiesand discharging the functions under the said Act in the State of Andhra Pradesh.2. This notification shall come into force with effect from 29.10.2018. [F. No.1/16/2013 -CL-V]GYANESHWAR KUMAR SINGH, Jt. Secy.

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 29th October, 2018 G.S.R. 1072(E). — In exercise of the powers conferred by clauses (c) and (d) of subsection (2) of section 29A read with sub-section (4) of section 21 and sub-sections (2)and (4) of section 21B of the Chartered Accountants Act, 1949 (38 of 1949), the CentralGovernment hereby makes the following rules further to amend the CharteredAccountants (Procedure of Investigations of Professional and Other Misconduct andConduct of Cases) Rules, 2007, namely:—1. (1) These rules may be called the Chartered Accountants (Procedure ofInvestigations of Professional and Other Misconduct and Conduct ofCases) Second Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Chartered Accountants (Procedure of Investigations of Professional and OtherMisconduct and Conduct of Cases) Rules, 2007, —(i) in rule 14,—(a) in sub-rule (6), the Explanation shall be numbered as Explanation 1 thereof andafter Explanation 1 as so numbered, the following Explanation shall be inserted,namely:—“Explanation 2- For the purpose of this rule, the appearance also includes theappearance through video-conference, modalities for which may be asformulated by the Institute from time to time.”;(b) in sub-rule (7) after the words “either in person’” the words “or through videoconference in terms of the modalities formulated under these Rules “shall beinserted;(ii) in rule 18, in sub-rule (6), the Explanation shall be numbered as Explanation 1thereof and after Explanation 1 as so numbered, the following Explanation shall beinserted, namely:—“Explanation 2- For the purpose of this rule, the appearance also includes theappearances through video–conference, modalities for which may be asformulated by the Institute from time to time”. [F. No. 1/12/2007-IGC/PI]ANURAG AGARWAL, Jt. Secy.

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 11th October, 2018. G.S.R. 1023(E).— In exercise of the powers conferred by sub-section (11) of section 125 read with section 469of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, namely :-1. Short title and commencement. – (1) These rules may be called the Investor Education and Protection FundAuthority (Form of Annual Statement of Accounts) Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. Definitions. – (1) In these rules, unless context otherwise requires, –a) “Act” means the Companies Act, 2013 (18 of 2013);b) “Authority” means the Investor Education and Protection Fund Authority constituted under subsection (5) of section 125 of the Act;c) ‘Form’ means the Form annexed to these rules;d) “Fund” means the Investor Education and Protection Fund established under sub-section (1) ofsection 125 of the Act;e) “investor” means any person, who has invested money in shares or debentures, bond or depositsunder a scheme or plan of a company registered under the Act;f) ‘Schedule’ means the Schedule to the Form annexed to these rules;g) “year” means the financial year beginning on 1st April and ending on 31st March of the yearimmediately following.(2) Words and expressions used herein and not defined but defined in the Act shall have the same meaningsassigned to them in the Act.3. Forms of Financial Statements.-(1) The Authority shall maintain its accounts in the Form of financial statementsannexed to these rules.(2) The Authority shall follow the instructions and accounting principles for maintaining the financial statementsissued or laid down by the Central Government from time to time.(3) The financial statements shall give a true and fair view of the State of affairs of the Authority and shall complywith the Accounting Standards notified under section 133 of the Act.4. Incurring of Expenditure by the Authority.-The officer of the Authority incurring or authorising expenditurefrom the Fund shall follow the Standards of financial propriety and the General Financial Rules, 2017.5. Annual Statement of Accounts.-(1)At the end of a period of twelve months ending with 31st March of everyyear, the Authority shall prepare the following financial statements along with Schedules, as required, notes on accountsand significant accounting policies in accordance with the notes and instructions for compilation of financial statementsprescribed by Government of India, Ministry of Finance, Controller-General of Accounts as modified and annexed tothese rules:(i) balance sheet,(ii) income and expenditure Account,(iii) receipt and payment Account.(2) The balance sheet, income and expenditure account and receipt and payment account and theSchedules referred to in sub-rule (1), shall be approved and adopted by the Authority or a Committee authorised bythe Authority on its behalf and for the purpose of authentication, the same shall be signed by the Chairperson and oneMember of the Authority.(3) The approved accounts of the Authority shall be forwarded to the Comptroller and Auditor-General ofIndia or any other person appointed by him on his behalf within the period of three months after the expiry of the yearfor the purposes of audit.(4) The annual accounts of the Authority, as certified by the Comptroller and Auditor General of India orany other person appointed by him on his behalf, alongwith the audit report thereon after adoption by the Authorityshall be forwarded to the Central Government for laying before both the Houses of Parliament.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 216. Maintenance of Accounts etc.-The Authority shall preserve the balance sheet, income and expenditure account,Schedules to the above statements and the receipt and payment account referred to in sub-rule (1) of rule 5 for aminimum period of eight years, following the year to which they relate. [F. No. 05/14/2017- IEPF]ANURAG AGARWAL, 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