March 2024

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. 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A shareholder is someone who invests money into the company. In exchange for his money, he is given a certain number of shares in the company. These shares entitle him to become one of the owners of the company and empowers a shareholder with the right to vote on certain matters related to the company. What is a Shareholder’s Agreement? A shareholder’s agreement is a contract between the company and its shareholders. It outlines the rights, obligations of the shareholders and provisions related to the management and the authorities of the company. The purpose of the agreement is to protect the interests of the shareholders; especially minority shareholders i.e the ones holding less than 50% of shares in the company.   Contents of a Shareholders’ Agreement Shareholder’s agreement generally consists of the provisions related to the shareholder’s rights with respect to the following matters: Rights of a shareholder As a shareholder, a person is entitled to certain rights with respect to the company. Some of them are:- Right to vote Right to call for a General Meeting Right to appoint directors Right to appoint the company auditor Right to copies of the financial statements of the company Right to inspect the registers and books of the company Regulations with regard to sale and transfer of the share of the company When it comes to the issue of transfer of shares, to protect the interest of the shareholders,there are certain rules put in place so as to ensure that such transfer happens only upon receiving the consent of the parties involved. Financial needs of the company As the shareholders are given copies of the financial statements, they are able to track the progress and the needs of the company. In the event where the shareholders find the need for an influx of funds which they think will be beneficial to the growth of the company, they will then discuss the most lucrative source of funding and then proceed towards obtaining it. The procedure for obtaining such finances are laid down in the Shareholders Agreement. Requirements with respect to a quorum A quorum refers to the minimum number of members required for a meeting to be considered as a valid meeting. The requirements with respect to a quorum will be clearly mentioned in the Shareholders’ Agreement. Valuation methods for the shares of the company As the market is prone to constant fluctuation, the value of the company shares varies too. However, in order to aid in the proper preparation of the financial statements, the method of valuing the company’s shares also plays a significant part and has a material impact on the financial statements. The methods of valuation include:- Assets Approach Income Approach Market Approach The manner in which the company will be run In order for there to be smooth and free-flowing operations, there must be certain policies and procedures set in place. The Shareholders’ Agreement contains the guidelines with respect to how the company will be run on a day to day basis so as to ensure consistent and uninhibited workflow. Liabilities of a shareholder Shareholders are not liable for the acts of the company Shareholders are held liable only to the extent of the unpaid amount of share capital with regard to the share held by them Where it is a company limited by guarantee, the shareholder is liable only to the extent of the amount guaranteed by him The reason behind the limited liability of the shareholders boils down to the fact that the company is a separate legal entity, hence separate from the shareholders. Protection of minority shareholders Minority shareholders are those who do not enjoy much in terms of powers when it comes to the management of the company. Since the introduction of the Companies Act, 2013, the rights of the minority shareholders have been given importance.  Right to apply to the Board in case of oppression or mismanagement Right to institute a class action suit against the company and the auditors The requirement to appoint Small Shareholder Director Where the majority of shareholders sell their shares, then the minority right must also be included. This concept is termed as Piggy Backing. Pointers while drafting a Shareholders’ Agreement It is imperative to understand the purpose behind the Shareholders’ Agreement, the necessity to create a balance of interests The terms of the agreement need to be clearly defined so as to avoid any further confusion The rights, duties and obligations of the company and shareholders must be specified in a concise manner The agreement must be airtight bearing in mind the mutual benefit of both the company and the shareholders The policies, procedures and guidelines set out in the agreement must be brief and coherent All matters set out in the agreement must be provided for in accordance with the relevant laws in place FAQs What is a shareholders agreement? A shareholders agreement is a legally binding contract among the shareholders of a company that outlines their rights, responsibilities, and obligations. It typically covers matters such as management, ownership, voting rights, dividend distribution, dispute resolution, and the sale of shares. Why is a shareholders agreement necessary in India? A shareholders agreement provides clarity and protection for shareholders by establishing rules for decision-making, resolving conflicts, and safeguarding their interests. It helps prevent disputes and ensures smooth governance of the company. What are the key clauses included in a shareholders agreement? Key clauses in a shareholders agreement include provisions related to share ownership and transfer, management and decision-making, dividend distribution, dispute resolution mechanisms, non-compete and confidentiality obligations, and exit strategies. 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MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 13th November, 2018 G.S.R.1108(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) Fourth 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”), inrule 1,─(a) for the marginal heading, the following marginal heading shall be substituted, namely:-“Short title, commencement and application”;(b) after sub-rule (2), the following sub-rule shall be inserted, namely:-“(3) These rules shall apply for valuation in respect of any property, stocks, shares, debentures, securities orgoodwill or any other assets or net worth of a company or its liabilities under the provision of the Act or theserules.Explanation.- It is hereby clarified that conduct of valuation under any other law other than the Act or these rulesby any person shall not be affected by virtue of coming into effect of these rules.”.3. In the said rules, in rule 3, in sub-rule (2), –(a) in clause (a), the word “not” shall be omitted;(b) in clause (c), after the brackets and letter “(e)”, the brackets and letter “(f),” shall be inserted.4. In the said rules, in rule 4,-(a) in clause (c), the words, brackets and letters “and having qualification mentioned at clause (a) or (b)” shall be omitted;(b) in Explanation II, the words “and examination or training” shall be omitted;(c) after Explanation II, the following Explanation shall be inserted, namely :-“Explanation III.─ For the purposes of this rule and Annexure IV, ‘equivalent’ shall mean professional andtechnical qualifications which are recognised by the Ministry of Human Resources and Development asequivalent to professional and technical degree.”.5. In the said rules, in rule 10, the words “and he may conduct valuationas per these rules if required under any other law or by any other regulatoryauthority” shall be omitted.6. In the said rules, in rule 11, the Explanation shall be omitted.7. In the said rules, in rule 12, in sub-rule(1), in clause (ii), for the words “a professional institute”, the words “it is aprofessional institute” shall be substituted. 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MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 13th November, 2018 G.S.R. 1111(E).—In exercise of the powers conferred under sub-sections (2) and (4) of section 132, sub-section (1) of section139 and sub-section (1) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the followingrules, namely :-1. Short Title and Commencement.─ (1) These rules may be called the National Financial Reporting Authority 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 the context otherwise requires,─(a) “accounting standards” means the ‘accounting standards’ as defined in clause (2) of section 2 of the Act;(b) “Act” means the Companies Act, 2013 (18 of 2013);(c) “auditing standards” means the ‘auditing standards’ as defined in clause (7) of section 2 of the Act;(d) “auditor” means an individual or a firm including a limited liability partnership incorporated under the Limited LiabilityPartnership Act, 2008 (6 of 2009) or any other Act for the time being in force, who has been appointed as an auditor of acompany or a body corporate under section 139 of the Act or under any other Act for the time being in force;(e) “Authority” means the National Financial Reporting Authority constituted under sub-section (1) of section 132 of the Act;(f) “chairperson” means the chairperson of the Authority;(g) “Division” means a division established by the Authority for the purpose of organising and carrying out its functions andduties;(h) “Form” means the Form annexed to these Rules;(i) “full-time member” means a member who has been appointed as such under sub-section (3) of section 132 of the Act;(j) “part-time member” means a member of the Authority other than a full-time member.(2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meaningsrespectively assigned to them in the Act.3. Classes of companies and bodies corporate governed by the Authority.─ (1) The Authority shall have power to monitorand enforce compliance with accounting standards and auditing standards, oversee the quality of service under sub-section (2) ofsection 132 or undertake investigation under sub-section (4) of such section of the auditors of the following class of companiesand bodies corporate, namely:-(a) companies whose securities are listed on any stock exchange in India or outside India;(b) unlisted public companies having paid-up capital of not less than rupees five hundred crores or having annual turnover of notless than rupees one thousand crores or having, in aggregate, outstanding loans, debentures and deposits of not less thanrupees five hundred crores as on the 31st March of immediately preceding financial year;(c) insurance companies, banking companies, companies engaged in the generation or supply of electricity, companies governedby any special Act for the time being in force or bodies corporate incorporated by an Act in accordance with clauses (b), (c),(d), (e) and (f) of sub-section (4) of section 1 of the Act;(d) any body corporate or company or person, or any class of bodies corporate or companies or persons, on a reference made tothe Authority by the Central Government in public interest; and(e) a body corporate incorporated or registered outside India, which is a subsidiary or associate company of any company orbody corporate incorporated or registered in India as referred to in clauses (a) to (d), if the income or networth of suchsubsidiary or associate company exceeds twenty per cent. of the consolidated income or consolidated networth of suchcompany or the body corporate, as the case may be, referred to in clauses (a) to (d).(2) Every existing body corporate other than a company governed by these rules, shall inform the Authority within thirty daysof the commencement of these rules, in Form NFRA-1, the particulars of the auditor as on the date of commencement of theserules.(3) Every body corporate, other than a company as defined in clause (20) of section 2, formed in India and governed under thisrule shall, within fifteen days of appointment of an auditor under sub-section (1) of section 139, inform the Authority in Form12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]NFRA-1, the particulars of the auditor appointed by such body corporate:Provided that a body corporate governed under clause (e) of sub-rule (1) shall provide details of appointment of its auditor inForm NFRA-1.(4) A company or a body corporate other than a company governed under this rule shall continue to be governed by the Authorityfor a period of three years after it ceases to be listed or its paid-up capital or turnover or aggregate of loans, debentures anddeposits falls below the limit stated therein.4. Functions and duties of the Authority.─ (1) The Authority shall protect the public interest and the interests of investors,creditors and others associated with the companies or bodies corporate governed under rule 3 by establishing high qualitystandards of accounting and auditing and exercising effective oversight of accounting functions performed by the companies andbodies corporate and auditing functions performed by auditors.(2) In particular, and without prejudice to the generality of the foregoing, the Authority shall:─(a) maintain details of particulars of auditors appointed in the companies and bodies corporate specified in rule 3;(b) recommend accounting standards and auditing standards for approval by the Central Government;(c) monitor and enforce compliance with accounting standards and auditing standards;(d) oversee the quality of service of the professions associated with ensuring compliance with such standards and suggestmeasures for improvement in the quality of service;(e) promote awareness in relation to the compliance of accounting standards and auditing standards;(f) co-operate with national and international organisations of independent audit regulators in establishing and overseeingadherence to accounting standards and auditing standards; and(g) perform such other functions and duties as may be necessary or incidental to the aforesaid functions and duties.(3) The Central Government may, by notification, and subject to such conditions, limitations and restrictions as may bespecified therein delegate any of its powers or functions under the Act, other than the power to make rules, to the Authority.5. Annual return. Every auditor referred to in rule 3 shall file a return with the Authority on or

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 3rd December, 2018   G.S.R. 1157(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section148 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (cost records and audit) Rules, 2014, namely:-1. (1) These rules may be called the Companies (cost records and audit) Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the official Gazette.2. In the Companies (cost records and audit) Rules, 2014 (hereinafter referred to as the Principal Rules), in rule 3,in TABLE, under the heading (B) Non-regulated Sectors,-(i) against Sl. No. 7 for the words “services rendered by a Port in relation to a vessel or goods regulated by theTariff Authority for Major Ports” the words, figures and brackets “services rendered for a Port in relation to avessel or goods regulated by the Tariff Authority for Major Ports under the Major Port Trusts Act, 1963 (38 of1963)”, shall be substituted;(ii) against Sl. No. 8 for the words ‘by airports’ the words ‘at the airports’ shall be substituted;(iii) against Sl. No. 13, after the entry ‘8608’, the entry ‘8609’ shall be inserted;(iv) against Sl. No. 19, after the entry ‘5303’, the entry ‘5307’ shall be inserted;(v) against Sl. No. 28, for the words ‘Paper’, the words ‘Pulp and Paper’ shall be substituted and before the entry‘4801 to 4802’ the entry ‘4701 to 4704’ shall be inserted ;(vi) against Sl. No. 29, after the entry ‘5303’, the entry ‘5307’ shall be inserted;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3(vii) against Sl. No. 33, in point no. (xiii), for the word ‘deflobillator’ the word ‘defibrillators’ shall be substituted;3. in rule 6, in sub-rule (6), the following proviso shall be inserted, namely:-“Provided that the Companies which have got extension of time of holding Annual General Meeting undersection 96 (1) of the Companies Act, 2013, may file form CRA-4 within resultant extended period of filingfinancial statements under section 137 of the Companies Act, 2013.”.4. In the principal rules, in Annexure,-(i) in Form CRA-1, paragraph number 31 shall be inserted, namely:-“31. Unit of Measurement (UOM).The Unit of Measurement (UOM) for each Customs Tariff Act Heading, wherever applicable, shall be the sameas provided for in the Customs Tariff Act, 1975 (51 of 1975) corresponding to that particular Customs TariffAct Heading.”;(ii) in form CRA-3, in Note, Note (3) shall be added, namely:-“Note. (3) The Unit of Measurement (UOM) for each Customs Tariff Act Heading, wherever applicable, shallbe the same as provided for in the Customs Tariff Act, 1975 (51 of 1975) corresponding to thatparticular Customs Tariff Act Heading.” [F.No. 1/40/2013-CL-V Part 1]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