April 7, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 4th December, 2017 S.O. 3804(E).—In exercise of the powers conferred by sub-section (1) of Section 435 of theCompanies Act, 2013 (18 of 2013), the Central Government, with the concurrence of the ChiefJustice of the High Court of Karnataka, hereby designates the following Court mentioned incolumn (1) of the Table below as Special Court for the purposes of providing speedy trial ofoffences punishable with imprisonment of two years or more under the said sub-section, namely:—TABLECourt Jurisdiction as Special Court(1) (2)LIX Additional City Civil and Sessions Judge, Bengaluru City State of Karnataka. [F. No. 01/12/2009-CL-I (Vol. IV)]AMARDEEP SINGH BHATIA, 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 4th December, 2017 G.S.R. 1480(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Governmenthereby makes the following rules further to amend the Companies (Filing of Documents and Formsin Extensible Business Reporting Language) Rules, 2015, namely:—1. Short title and commencement.—(1) These rules may be called the Companies (Filing ofDocuments and Forms in Extensible Business Reporting Language), Second Amendment, Rules,2017.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Companies (Filing of Documents and Forms in Extensible Business ReportingLanguage) Rules, 2015, for Annexure-III, the following Annexure shall be substituted. 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 7th December, 2017 G.S.R. 1498(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 andsection 148 of the Companies Act, 2013 (18 of 2013) (hereinafter referred as the Act), the CentralGovernment hereby makes the following rules further to amend the Companies (cost records and audit)Rules, 2014, namely:-1. These rules may be called the Companies (cost records and audit) Amendment Rules, 2017.2. In the Companies (cost records and audit) Rules, 2014 (hereinafter referred to as the principal rules),in rule 2, after clause (f), the following clause shall be inserted and shall be deemed to have been insertedwith effect from the 1st day of April, 2016, namely:-(fa) “Indian Accounting Standards” means Indian Accounting Standards as referred to in Companies(Indian Accounting Standards) Rules, 2015.38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]3. In the principal rules, in the Annexure, for Form CRA-1 and Form CRA-3, the following Formsshall respectively be substituted and shall be deemed to have been substituted with effect from the 1st day ofApril, 2016, namely:-“FORM CRA-1[See rule 5(1) of the Companies (cost records and audit) Rules, 2014]Particulars relating to the Items of Costs to be included in the Books of Accounts1. Material Costs.-(a) Proper records shall be maintained showing separately all receipts, issues and balances both inquantities and cost of each item of raw material required for the production of goods or rendering ofservices under reference.(b) The material receipt shall be valued at purchase price including duties and taxes, freight inwards,insurance, and other expenditure directly attributable to procurement (net of trade discounts, rebates,taxes and duties refundable or to be credited by the taxing authorities) that can be quantified withreasonable accuracy at the time of acquisition.(c) Finance costs incurred in connection with the acquisition of materials shall not form part of materialcost.(d) Self-manufactured materials or captive consumption shall be valued including direct material cost,direct employee cost, direct expenses, factory overheads, share of administrative overheads relating toproduction but excluding share of other administrative overheads, finance cost and marketingoverheads.(e) Spare parts shall be recognised as property, plant and equipment when they meet the definition ofproperty, plant and equipment and depreciated accordingly. Otherwise, such items shall be classified asinventory.(f) Normal loss or spoilage of material prior to reaching the factory or at places where the services areprovided shall be absorbed in the cost of balance materials net of amounts recoverable from suppliers,insurers, carriers or recoveries from disposal.(g) Losses due to shrinkage or evaporation and gain due to elongation or absorption of moisture etc., beforethe material is received shall be absorbed in material cost to the extent they are normal, withcorresponding adjustment in the quantity.(h) The forex component of imported material cost shall be converted at the rate on the date of thetransaction. Any subsequent change in the exchange rate till payment or otherwise shall not form part ofthe material cost.(i) Any demurrage or detention charges, or penalty levied by transport or other authorities shall not formpart of the cost of materials.(j) Subsidy or grant or incentive and any such payment received or receivable with respect to any materialcost shall be reduced from cost of the cost object in the financial year when such subsidy or grant orincentive and any such payment is recognised as income.(k) Issues shall be valued using appropriate method as per the provisions contained in the accountingstandard applicable for the time being in force.(l) Where materials are accounted at standard cost, the price variances related to materials shall be treatedas part of material cost.(m) Any abnormal cost shall be excluded from the material cost.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 39(n) Wherever, material costs include transportation costs, determination of costs of transportation shall begoverned by paragraph number 9 on determination of cost of transportation.(o) Self-manufactured components and sub-assemblies or captive consumption shall be valued includingdirect material cost, direct employee cost, direct expenses, factory overheads, share of administrativeoverheads relating to production but excluding share of other administrative overheads, finance costand marketing overheads.(p) The material cost of normal scrap or defectives which are rejects shall be included in the material costof goods manufactured. The material cost of actual scrap or defectives, not exceeding the normal shallbe adjusted in the material cost of good production. Material cost of abnormal scrap or defectivesshould not be included in material cost but treated as loss after giving credit to the realisable value ofsuch scrap or defectives.(q) Material costs shall be directly traced to a cost object to the extent it is economically feasible or shall beassigned to the cost object on the basis of material quantity consumed or similar identifiable measureand valued as per above principles.(r) Where the material costs are not directly traceable to the cost object, the same shall be assigned on asuitable basis like technical estimates.(s) Where a material is processed or part manufactured by a third party according to specificationsprovided by the buyer, the processing or manufacturing charges payable to the third party shall betreated as part of the material cost.(t) Wherever part of the manufacturing operations or activity is subcontracted, the subcontract chargesrelated to materials shall be treated as direct expenses and assigned directly to the cost object.(u) The cost of indirect materials shall be assigned to the various cost objects based on a suitable basis suchas actual usage or technical norms or a similar identifiable measure.(v) The cost of materials like catalysts, dies, tools, moulds, patterns etc. which are relatable to productionover a period of time shall be amortised over the production units benefited by such cost.(w) The cost of indirect material with life exceeding one year shall be included in cost over the useful life ofthe material.2. Employee Cost.-(a) Proper records shall be maintained in respect of employee costs in such a manner as to enable thecompany to book these expenses cost centre wise or department wise with reference to goods orservices under reference and to furnish necessary particulars. Where the employees work in such amanner that it is not possible to identify them with any specific

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 20th December, 2017 G.S.R. 1526(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 andsection 148 of the Companies Act, 2013 (18 of 2013) (hereinafter referred as the Act), the CentralGovernment hereby makes the following rules further to amend the Companies (cost records and audit)Rules, 2014, namely:—1. These rules may be called the Companies (cost records and audit) Second Amendment Rules, 2017.2. In the Companies (cost records and audit) Rules, 2014 (hereinafter referred to as the principal rules), inrule 2, for clause (aa) the following clause shall be substituted and shall be deemed to have been substitutedwith effect from the 1st day of July, 2017, namely:-(aa) “Customs Tariff Act Heading” means the heading as referred to in the Additional Notes in theFirst Schedule to the Customs Tariff Act, 1975 (51 of 1975).3. In the principal rules, in rule 3, for the words “Central Excise Tariff Act Heading”, occurring at boththe places, the words “Customs Tariff Act Heading” shall be substituted and shall be deemed to have beensubstituted with effect from the 1st day of July, 2017.4. In the principal rules, in the Annexure, in Form CRA-2, Form CRA-3 and Form CRA-4, for the words“CETA Heading”, wherever it occurs, the words “CTA Heading” shall be substituted and shall be deemed tohave been substituted with effect from the 1st day of July, 2017. [F. No. 1/40/2013-CL-V]AMARDEEP SINGH BHATIA, 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 January, 2018 G.S.R. 48(E).— In exercise of the powers conferred by sections 396, 398, 399, 403 and 404 read withsub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government herebymakes the following 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) Amendment Rules, 2018.(2) They shall come into force from the 26th January 20182. In the Companies (Registration Offices and Fees) Rules, 2014, (herein after refer to as the principal rules), inrule 10, in sub-rule (3), the following proviso shall be inserted, namely:-“provided that no re-submission of the application is allowed in the case of reservation of a name throughweb service – RUN”. 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 January, 2018 G.S.R. 49(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend theCompanies (Incorporation) Rules, 2014, namely: –1. (1) These rules may be called the Companies (Incorporation) Amendment Rules, 2018.(2) They shall come into force from the 26th day of January, 2018.2. In the Companies (Incorporation) Rules, 2014 (hereinafter referred to as the principal rules), for rule 9, the followingrule shall be substituted, namely:-“9. Reservation of name.- An application for reservation of name shall be made through the web service available atwww.mca.gov.in by using RUN (Reserve Unique Name) along with fee as provided in the Companies (Registration officesand fees) Rules, 2014, which may either be approved or rejected, as the case may be, by the Registrar, Central RegistrationCentre”.3. In the Principal rules, in rule 10, the words, letters and figure “Form No.INC-7” shall be omitted.4. In the principal rules, for rule 12, the following rule shall be substituted, namely:-“12. Application for incorporation of companies. An application for registration of a company shall be filed, with theRegistrar within whose jurisdiction the registered office of the company is proposed to be situated, in Form No.INC-32(SPICe) along with the fee as provided under the Companies (Registration offices and fees) Rules, 2014;Provided that in case pursuing of any of the objects of a company requires registration or approval from sectoral regulatorssuch as the Reserve Bank of India, the Securities and Exchange Board, registration or approval, as the case may be, fromsuch regulator shall be obtained by the proposed company before pursuing such objects and a declaration in this behalfshall be submitted at the stage of incorporation of the company”.5. In the principal rules, in sub-rule (1) of rule 38, the following proviso shall be inserted.-(i) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-“provided further that in case of incorporation of a company having more than seven subscribers or where any of thesubscriber to the MOA/AOA is signing at a place outside India, MOA/AOA shall be filed with INC-32 (SPICe) in therespective formats as specified in Table A to J in Schedule I without filing form INC-33 and INC-34”;(ii.) In sub-rule (2), after the proviso, the following proviso shall be inserted, namely:-‘Provided further that in case of companies incorporated, with effect from the 26th day of January, 2018, with a nominalcapital of less than or equal to rupees ten lakhs or in respect of companies not having a share capital whose number ofmembers as stated in the articles of association does not exceed twenty, fee on INC-32 (SPICe) shall not be applicable”. 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 22nd January, 2018 G.S.R.51(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 Qualification of Directors) Rules, 2014, namely: –1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) Amendment Rules,2018.(2) They shall come into force from the 26th of January, 2018.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014 (hereinafter referred to as the principalrules), in rule 9,(A) for the marginal heading, the following marginal heading shall be substituted, namely:-“Application for allotment of Director Identification Number before appointment in an existingcompany”;(B) for sub-rule (1), the following shall be substituted, namely:-“ (1) Every applicant, who intends to be appointed as director of an existing company shall make an applicationelectronically in Form DIR-3, to the Central Government for allotment of a Director Identification Number (DIN)along with such fees as provided under the Companies (Registration Offices and Fees) Rules, 2014.Provided that in case of proposed directors not having approved DIN, the particulars of maximum three directors shall bementioned in Form No.INC-32 (SPICe) and DIN may be allotted to maximum three proposed directors through FormINC-32 (SPICe)”;(C) in sub-rule (3),(I) In sub-clause (a), after sub-clause (iii), the following sub-clause shall be inserted, namely:-“(iiia) board resolution proposing his appointment as director in an existing company”;(II) for clause (b), the following clause shall be substituted, namely:-10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]“(b) Form DIR-3 shall be signed and submitted electronically by the applicant using his or her own DigitalSignature Certificate and shall be verified digitally by a company secretary in full time employment of thecompany or by the managing director or director or CEO or CFO of the company in which the applicant isintended to be appointed as director in an existing company,”. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 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 23rd January, 2018 S.O. 351(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 26th January, 2018 as the date onwhich the provisions of section 1 and section 4 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

GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, 26th January, 2019 G.S.R… (E)- In exercise of the powers conferred by sub_sections (1) and(2) of section 469 of the companies Act, 2013 (18 of 2013), the central Governmenthereby makes the following rules further to amend the companies (Appointment andQualification of Directors) Rules, 2014, namely: –1. (1) These rules may be called the companies (Appointment and eualificationof Directors) Amendment Rules, 201g.(2) They shall come into force on the date of their publication in the officialGazette.2. In the companies (Appointment and euarification of Directors) Rures, 2014(hereinafter referred to as the principal rules), in rule 9,(A) for the marginal heading, the following marginal heading shall be substituted,namety: –“Application for allotment of Director rdentificataon Number beforeappointment in an existing company,,;(B) for sub-rule (1), the following shall be substituted, namely:-” (1) Every applicant, who intends to be appointed as director of an existingcompany shall make an application electronically in Form DIR-3, to the centralGovernment for allotment of a Director Identification Number (DIN) along with suchfees as provided under the companies (Registration offices and Fees) Rules, 2014.Provided that in case of proposed directors not having approved DIN, the particurarsof maximum three directors shall be mentioned in Form No.INC-32 (splCe) and DINmay be allotted to maximum three proposed directors through Form INC-32 (splce)”;(C) in sub-rule (3),(I) In sub-clause (a), after sub-clause (iii), the following sub-clause shall be inserted,namely:-“(iiia) board resolution proposing his appointment as director in an existinqcompany”;(II) for clause (b), the following clause shall be substituted, namely:-“(b) Form DIR-3 shall be signed and submitted electronically by theapplicant using his or her own Digital signature certificate and shall beverified digitally by a company secretary in full time employment of thecompany or by the managing director or director or CEO or CFO of thecompany in which the applicant is intended to be appointed as director inan existing company,”.3. In annexure to the principal rules,(A) for form No. DIR-3 the following form shall be substituted, namely:-Form NO. DIR-3lPorguJnt to sectron ‘l53 ot Tale Comprnres 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 5th February, 2018 S.O. 528(E).—In exercise of the powers conferred by sub-section (1) of Section 435 of theCompanies Act, 2013 (18 of 2013), the Central Government, with the concurrence of the Chief Justices of theHigh Courts of Kerala, Orissa and Gauhati, hereby designates the following Courts mentioned in column (2)of the Table below as Special Courts for the purposes of providing speedy trial of offences punishable withimprisonment of two years or more under the said sub-section, namely:-TABLESl. No.(1)Courts(2)Jurisdiction as Special Courts(3)1. Additional District and Sessions CourtVII, ErnakulamState of Kerala2. District and Sessions Court, Kavaratti Union territory of Lakshadweep3. District and Sessions Judge, Cuttack State of Odisha4. Additional District and Sessions Judge,No.1, Kamrup (M), GuwahatiState of Assam [F.No. 01/12/2009-CL-I (Vol.IV)]K.V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta