April 8, 2024

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 20th September, 2017 S.O. 3085(E).—In exercise of the powers conferred by sub-section (1) of section 210A of theCompanies Act, 1956, (1 of 1956), the Central Government hereby makes the following further amendmentsin the notification of the Government of India, in the Ministry of Corporate Affairs, number S.O. 3118(E),dated the 3rd October, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii) dated the 3rd October, 2016, namely:—2. In the said notification,—(i) in paragraph 1, for serial number 2 and the entries relating thereto, the following serial numberand the entries shall be substituted, namely:—“(2) Shri Sanjay Gupta, President, Nominee of the Institute ofCost Accountants of IndiaMember, [nominated under clause(b) of sub-section (2) of section210A of the said Act].”;(ii) in paragraph 2, for the words “one year” the words “two years” shall be substituted. [F. No. 1/5/2001-CL-V (Part VI)]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 September, 2017 S.O. 3086(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Companies Act,2013 (18 of 2013), the Central Government hereby appoints the 20th September, 2017 as the date on whichproviso to clause (87) of section 2 of the said Act shall come into force. [F. No. 01/13/2013-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 September, 2017 G.S.R. 1176(E).—In exercise of the powers conferred under proviso to clause (87) of section 2, section 450read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Governmenthereby makes the following rules, namely:—1. Short title and Commencement.—(1) These rules may be called the Companies (Restriction on number of layers)Rules, 2017.(2) They shall come into force on the date of their publication in the Official Gazette.2. Restriction on number of layers for certain classes of holding companies.—(1) On and from the date ofcommencement of these rules, no company, other than a company belonging to a class specified in sub-rule (2), shallhave more than two layers of subsidiaries:Provided that the provisions of this sub-rule shall not affect a company from acquiring a company incorporatedoutside India with subsidiaries beyond two layers as per the laws of such country:Provided further that for computing the number of layers under this rule, one layer which consists of one ormore wholly owned subsidiary or subsidiaries shall not be taken into account.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)](2) The provisions of this rule shall not apply to the following classes of companies, namely:—(a) a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949);(b) a non-banking financial company as defined in clause (f) of Section 45-I of the Reserve Bank of India Act,1934 (2 of 1934) which is registered with the Reserve Bank of India and considered as systematically importantnon-banking financial company by the Reserve Bank of India;(c) an insurance company being a company which carries on the business of insurance in accordance withprovisions of the Insurance Act, 1938 (4 of 1938) and the Insurance Regulatory Development Authority Act,1999 (41 of 1999);(d) a Government company referred to in clause (45) of section 2 of the Act.(3) The provisions of this rule shall not be in derogation of the proviso to sub-section (1) of section 186 of the Act.(4) Every company, other than a company referred to in sub-rule (2), existing on or before the commencement ofthese rules, which has number of layers of subsidiaries in excess of the layers specified in sub-rule (1) –(i) shall file, with the Registrar a return in Form CRL-1 disclosing the details specified therein, within a period ofone hundred and fifty days from the date of publication of these rules in the Official Gazette;(ii) shall not, after the date of commencement of these rules, have any additional layer of subsidiaries over andabove the layers existing on such date; and(iii) shall not, in case one or more layers are reduced by it subsequent to the commencement of these rules, have thenumber of layers beyond the number of layers it has after such reduction or maximum layers allowed in subrule (1), whichever is more.(5) If any company contravenes any provision of these rules the company and every officer of the company who isin default shall be punishable with fine which may extend to ten thousand rupees and where the contravention isa continuing one, with a further fine which may extend to one thousand rupees for every day after the firstduring which such contravention continues. 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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 13th October, 2017 G.S.R. 1267(E).—In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8),(9), (10) and (11) of section 125, sub-section (6) of section 124 read with section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules furtherto amend the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer andRefund) Rules, 2016, namely:—1. (1) These rules may be called the Investor Education and Protection Fund Authority(Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2017.(2) They shall come into force from the 13th October, 2017.2. In the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer andRefund) Rules, 2016, (hereinafter referred to as the principle rules), in rule 6—(I) in sub-rule (1),—(a) for the second proviso, the following proviso shall be substituted, namely:—“Provided further that in cases where the period of seven years provided undersub-section (5) of section 124 has been completed or being completed during the period from7th September, 2016 to 31st October, 2017, the due date of transfer of such shares shall bedeemed to be 31st October, 2017.”;(b) after the second proviso, the following proviso shall be inserted, namely:—“Provided further that transfer of shares by the companies to the Fund shall be deemed tobe transmission of shares and the procedure to be followed for transmission of shares shall befollowed by the companies while transferring the shares to the fund.”.(II) in sub-rule(3), for clause (d), the following clause shall be substituted, namely;—‘(d) For the purposes of effecting the transfer shares held in physical form-(i) the Company Secretary or the person authorised by the Board shall make anapplication, on behalf of the concerned shareholder, to the company, for issue of anew share certificate;(ii) on receipt of the application under clause (a), a new share certificate for each suchshareholder shall be issued and it shall be stated on the face of the certificate that“Issued in lieu of share certificate No….. for the purpose of transfer to IEPF” andthe same be recorded in the register maintained for the purpose;(iii) particulars of every share certificate shall be in Form No. SH-1 as specified in theCompanies (Share Capital and Debentures) Rules, 2014;(iv) after issue of a new share certificate, the company shall inform the depository byway of corporate action to convert the share certificates into DEMAT form andtransfer in favour of the Authority.’;(III) after sub-rule (12), the following sub-rules shall be inserted, namely:—“(13) Any amount required to be credited by the companies to the Fund as provided undersub-rules (10), (11) and sub-rule (12) shall be remitted into the specified account of the IEPFAuthority maintained in the Punjab National Bank.(14) Authority shall furnish its report to the Central Government as and when noncompliance of the rules by companies came to its knowledge.”.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]3. In the principle rules, in rule 7—(a) after sub-rule (2), the following sub-rule shall be inserted, namely:—“(2A) Every company which has deposited the amount to the Fund shall nominate a NodalOfficer for the purpose of coordination with IEPF Authority and communicate the contactdetails of the Nodal Officer duly indicating his or her designation, postal address, telephoneand mobile number and company authorized e-mail ID to the IEPF Authority, within fifteendays from the date of publication of these rules and the company shall display the name ofNodal Officer and his e-mail ID on its website.”;(b) after sub-rule (3), the following proviso shall be inserted, namely:—“Provided that in case of non receipt of documents by the Authority after the expiry of ninetydays from the date of filing of Form IEPF-5, the Authority may reject Form IEPF-5, aftergiving an opportunity to the claimant to furnish response within a period of thirty days.”;(c) after sub-rule (7), the following proviso shall be inserted, namely:—“Provided that in case of non receipt of rectified documents by the Authority after the expiryof ninety days from the date of such communication, the Authority may reject Form IEPF-5,after giving an opportunity to the claimant to furnish response within a period of thirtydays.”. [F. No. 05/17/2017-IEPF]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 |

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 18th October, 2017 S.O. 3393(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Companies Act, 2013(18 of 2013), the Central Government hereby appoints the 18th October, 2017 as the date on which the provisions ofsection 247 of the said Act shall come into force. [F. No. 1/27/2013-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 18th October, 2017 G.S.R 1316(E).─ In exercise of the powers conferred by section 247 read with sections 458, 459 and 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, namely:-CHAPTER IPRELIMINARY1. Short title and commencement.─ (1) These rules may be called the Companies (Registered Valuers andValuation) Rules, 2017.(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) “Act” means the Companies Act, 2013 (18 of 2013);(b) “authority” means an authority specified by the Central Government under section 458 of theCompanies Act, 2013 to perform the functions under these rules;(c) “asset class” means a distinct group of assets, such as land and building, machinery andequipment, displaying similar characteristics, that can be classified and requires separate set ofvaluers for valuation;(d) “certificate of recognition” means the certificate of recognition granted to a registered valuersorganisation under sub-rule (5) of rule 13 and the term “recognition” shall be construedaccordingly;(e) “certificate of registration” means the certificate of registration granted to a valuer under subrule (6) of rule 6 and the term “registration” shall be construed accordingly;II (i) 39(f) “partnership entity” means a partnership firm registered under the Indian Partnership Act,1932 (9 of 1932) or a limited liability partnership registered under the Limited LiabilityPartnership Act, 2008 (6 of 2009);(g) “Annexure” means an annexure to these rules;(h) “registered valuers organisation” means a registered valuers organisation recognised undersub-rule (5) of rule 13;(i) “valuation standards” means the standards on valuation referred to in rule 18; and(j) “valuer” means a person registered with the authority in accordance with these rules and theterm “registered valuer” shall be construed accordingly.(2) Words and expressions used but not defined in these rules, and defined in the Act or in the Companies(Specification of Definitions Details) Rules, 2014, shall have the same meanings respectively assigned to them inthe Act or in the said rules.CHAPTER IIELIGIBILITY, QUALIFICATIONS AND REGISTRATION OF VALUERS3. Eligibility for registered valuers.─ (1) A person shall be eligible to be a registered valuer if he-(a) is a valuer member of a registered valuers organisation;Explanation.─ For the purposes of this clause, “a valuer member” is a member of a registeredvaluers organisation who possesses the requisite educational qualifications and experience forbeing registered as a valuer;(b) is recommended by the registered valuers organisation of which he is a valuer member forregistration as a valuer;(c) has passed the valuation examination under rule 5 within three years preceding the date ofmaking an application for registration under rule 6;(d) possesses the qualifications and experience as specified in rule 4;(e) is not a minor;(f) has not been declared to be of unsound mind;(g) is not an undischarged bankrupt, or has not applied to be adjudicated as a bankrupt;(h) is a person resident in India;Explanation.─ For the purposes of these rules ‘person resident in India’ shall have the samemeaning as defined in clause (v) of section 2 of the Foreign Exchange Management Act, 1999(42 of 1999) as far as it is applicable to an individual;(i) has not been convicted by any competent court for an offence punishable with imprisonmentfor a term exceeding six months or for an offence involving moral turpitude, and a period offive years has not elapsed from the date of expiry of the sentence:40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]Provided that if a person has been convicted of any offence and sentenced in respect thereof toimprisonment for a period of seven years or more, he shall not be eligible to be registered;(j) has not been levied a penalty under section 271J of Income-tax Act, 1961 (43 of 1961) andtime limit for filing appeal before Commissioner of Income-tax (Appeals) or Income-taxAppellate Tribunal, as the case may be has expired, or such penalty has been confirmed byIncome-tax Appellate Tribunal, and five years have not elapsed after levy of such penalty; and(k) is a fit and proper person:Explanation.─ For determining whether an individual is a fit and proper person under theserules, the authority may take account of any relevant consideration, including but not limitedto the following criteria-(i) integrity, reputation and character,(ii) absence of convictions and restraint orders, and(iii) competence and financial solvency.(2) No partnership entity or company shall be eligible to be a registered valuer if-(a) it has been set up for objects other than for rendering professional or financial services, includingvaluation services and that in the case of a company, it is not a subsidiary, joint venture or associate ofanother company or body corporate;(b) it is undergoing an insolvency resolution or is an undischarged bankrupt;(c) all the partners or directors, as the case may be, are not ineligible under clauses (c), (d), (e), (g), (h),(i), (j) and (k) of sub-rule (1);(d) three or all the partners or directors, whichever is lower, of the partnership entity or company, as thecase may be, are not registered valuers; or(e) none of its partners or directors, as the case may be, is a registered valuer for the asset class, for thevaluation of which it seeks to be a registered valuer.4. Qualifications and experience.─ An individual shall have the following qualifications and experience to be eligiblefor registration under rule 3, namely:-(a) post-graduate degree or post-graduate diploma, in the specified discipline, from a University orInstitute established, recognised or incorporated by law in India and at least three years of experience inthe specified discipline thereafter; or(b) a Bachelor’s degree or equivalent, in the specified discipline, from a University or Instituteestablished, recognised or incorporated by law in India and at least five years of experience in thespecified discipline thereafter; or(c) membership of a professional institute established by an Act of Parliament enacted for the purpose of regulation of aprofession with at least three years’ experience after such membership and having qualification mentioned at clause (a)or (b).II (i) 41Explanation-I.─ For the purposes of this clause the ‘specified discipline’ shall mean the specific discipline which isrelevant for valuation of an asset class for which the registration as a

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 23rd October, 2017 S.O. 3401 (E).—In exercise of the powers conferred by section 458 of the Companies Act, 2013 (18 of2013), the Central Government hereby delegates the powers and functions vested in it under section 247 of the saidAct to the Insolvency and Bankruptcy Board of India, subject to the condition that the Central Government mayrevoke such delegation of powers or it may exercise the powers under the said section, if in its opinion such a courseof action is necessary in the public interest.2. This notification shall come into force with effect from the date of its publication in the Official Gazette. [F. No. 1/27/2013-CL-V(Part-I)]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 3rd November, 2017 S.O.3529 (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 Justiceof the High Court of Judicature at Madras, hereby designates the following Courts mentioned incolumn (1) the Table below as Special Court for the purposes of providing speedy trial of offencespunishable with imprisonment of two years or more under the said sub-section, namely:-TABLECourts Jurisdiction as Special Court(1) (2)XV Additional Court, XVI Additional Court of CityCivil Court, ChennaiState of Tamil Nadu except Districts of Coimbatore, Dharmapuri,Dindigul, Erode, Krishnagiri, Namakkal, Nilgiris, Salem andTiruppur. [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 6th November, 2017 G.S.R.1372(E).—In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 read withsection 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules furtherto amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015,namely:—1. Short title and commencement. – (1) These rules may be called the Companies (Filing of Documents and Forms inExtensible Business Reporting Language), Amendment, Rules, 2017.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015(hereinafter referred to as the principal rules), for rule 3, the following rule shall be substituted, namely:—“3. Filing of financial statements with Registrar.- The following class of companies shall file their financialstatements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as perAnnexure-I:-(i) companies listed with stock exchanges in India and their Indian subsidiaries;(ii) companies having paid up capital of five crore rupees or above;(iii) companies having turnover of one hundred crore rupees or above;(iv) all companies which are required to prepare their financial statements in accordance with Companies(Indian Accounting Standards) Rules, 2015:Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules,2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financialstatements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomyprovided in Annexure-II A:Provided further that non-banking financial companies, housing finance companies and companies engaged in thebusiness of banking and insurance sector are exempted from filing of financial statements under these rules.”. 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