Companies Act 2013

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 S.O. 1833(E).—In exercise of the Power conferred by Sub-Section (2) of Section 1 of the Companies(Amendment) Act, 2017 (1 of 2018), the Central Government hereby appoints the 7th May, 2018 as the date on which thefollowing provisions of the said Act shall come into force, namely:—SI. No. Sections1. Clause (i) and clause (xiii) of section 2;2. Section 8;3. Section 13;4. Sections 18 and 19;5. Clauses (i) and (ii) of section 21;6. Clauses (iii) and (iv) of section 23;7. Section 30 and 31;8. Section 33;9. Section 39 and 40;10. Section 46;11. Section 49;12. Section 52;13. Sections 54 to 58 (both inclusive);14. Sections 61 and 62;15. First Proviso to clause (i) of section 80 and clause (ii) of section 80;16. Section 83;17. Sections 86 to 89 (both inclusive). [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, the o ? May, 2018 S.^9, _(E).- In exercise of the powers conferred by suo_ section (2) of section 1^of the Companies (Amendment) nci, iOi of 2018), ft the Central Government hereby appoints the D7 ttL May, 2018 as the date on which the foilowing provisions of the said Act shall come into force, namely :-Clause (i) and clause lxiii) -Ection ZSections 18 and 19;Clauses (i) and (ii) of section 21;Clauses (iii) and (iv) of section 21Sections 30 and 31;Section 33;Sections 39 and 40;Section 46;Section 49;Section 52;Sections 54 to 58 (both inclusive);Sections 67 and 62;First proviso to clause 1i; of sectio@Sections 86 to 89 (both indusiv+Joint Secretary to the n”””rj[y;fl;f#* 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 May, 2018 G.S.R. 433(E).—In exercise of the powers conferred under sub-clause (ix) of clause (76), sub-clause (iii) of clause(77) of section 2, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules further to amend the Companies (Specification of Definitions Details)Rules, 2014, namely: –1. Short title and commencement. – (1) These rules may be called the Companies (Specification of Definitions Details)Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Specification of Definitions Details) Rules, 2014, in rule 2, in sub-rule (1), clause (r) shall beomitted. [F.No. 01/13/2013-CL-V-(Pt.-I) ]K. V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 435(E).—In exercise of the powers conferred by sections 396,398,399, 403 and 404 read with subsections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes thefollowing rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Registration Offices and Fees) Second Amendment Rules, 2018.(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in theOfficial Gazette.2. In the Companies (Registration Offices and Fees) Rules, 2014, (herein after refer to as the principal rules), for provisoto sub-rule (3) of rule 10, the following proviso shall be substituted.“Provided that Registrar shall allow fifteen days’ time for re-submission in case of reservation of a name through webservice – RUN for rectifications of defects if any.”3. In the Principal rules, in the Annexure, in item I (Fee for filing under section 403 of the Companies Act, 2013,-(a), for sub-item B, the following sub-item shall be substituted:-“B. Following Table of additional fee shall be applicable for delay in filing of forms other than for increase in NominalShare Capital or forms under section 92/137 of the Act.TABLESl. No. Period of delays Forms including charge documents01 upto 15 days (sections 139 and 157) One time02 More than 15 days and upto 30 days (Sections 139and 157) and upto 30 days in remaining forms.2 times of normal filing fees03 More than 30 days and upto 60 days 4 times of normal filing fees04 More than 60 days and upto 90 days 6 times of normal filing fees05 More than 90 days and upto 180 days 10 times of normal filing fees06 Beyond 180 days 12 times of normal filing feesNote.- The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) whichwere due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior tonotification of these fee rules , the fee payable at the time of actual filing shall be applicable”.(b), after sub-item C, the following sub-item shall be inserted, namely:–“D. For Forms under section 92 or 137:- (i) In case the period within which a document required to be submitted undersection 92 or 137 of the Act expires after 30/06/2018, the additional fee mentioned in Table shall be payable:-TABLESl. No. Period of delay Additional fee payable (in Rs.)01 Delay beyond period provided under Section 92(4) ofthe ActOne Hundred per day02 Delay beyond period provided under Section 137(1)of the ActOne Hundred per day(ii) In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filedwhether in the Companies Act, 1956 or the Companies Act, 2013 the following additional fee mentioned in Table shallbe payable:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]TABLESl. No. Period of delay Additional fee payable (in Rs.) up to30/06/2018 plus Rs. 100 per day witheffect from 01/07/20181 Up to 30 days 2 times of normal filing fees2 More than 30 days and up to60 days4 times of normal filing fees3 More than 60 days and up to90 days6 times of normal filing fees4 More than 90 days and up to180 days10 times of normal filing fees5 Beyond 180 days 12 times of normal filing feesNote: (1) The additional fee shall also be applicable to revised financial statement or board’s report under section 130and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.(2) The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which weredue to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior tonotification of these fee rules, the fee payable at the time of actual filing shall be applicable”. [F. No. 01/16/2013 CL-V (Pt-I)]K.V.R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 434(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies(Share Capital and Debentures) Rules, 2014, namely:—1. Short title and commencement.— (1) These rules may be called the Companies (Share Capital andDebentures) Second Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the official Gazette.2. In the Companies (Share Capital and Debentures) Rules, 2014, in the principal rules, in rule 8, in sub-rule (1), in theExplanation, in clause (i) in sub-clause (a), the words “for at least last one year” shall be omitted. [F.No. 01/04/2013-CL-V-Part-III ]K. V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICA TIONNew Delhi, the 7 May, 2018 G.S.R. 432 (E).- Tn exercise of the powers conferred by sections 139, 143, 147 and 148 read with sub-sections(I) and (2) of section 469 of the Companies Act, 2013 (18 of 20 13), the Central Government hereby makes the followingrules further to amend the Companies (Audit and Auditors) Rules, 2014, namely:-I. Short title and commencement.- (I) These rules may be called the Companies (Audit and Auditors) AmendmentRules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Audit and Auditors) Rules, 2014 (hereinafter referred to as the principal rules), in rule 3,-(a) Explanation shall be omitted;(b) proviso to sub-rule (7) shall be omitted.3. In the principal rules, rule 9 shall be omitted.4. Tn the principal rules, in rule lOA, for the word’ “adequate internal financial controls system”, the words “internalfinancial controls with reference to financial statements” shall be substituted.[WI II-“&us 3(i)] 3f5. Tn the principal rules, in rule 14,-(a) in clause (a), in sub-clause (i), for the words, “who is a cost accountant in practice”, the words “who is a costaccountant” shall be substituted;(b) in clause (b) for the words “who is a cost accountant in practice”, the words “who is a cost accountant” shall besubstituted. IF. No.I/33/2013.CL-Y (Part»)K.Y.R. MURTY, n. 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 7th May, 2018 G.S.R. 429 (E).—In exercise of the powers conferred by sections 173, 177, 178 and section 186 read withsection 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules furtherto amend the Companies (Meetings of Board and its Powers) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Meetings of Board and its Powers) Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Meetings of Board and its Powers) Rules, 2014 (hereinafter referred to as the principal rules), inrule 4, the following proviso shall be inserted, namely:-“Provided that where there is quorum in a meeting through physical presence of directors, any other directormay participate through video conferencing or other audio visual means.”.3. In the principal rules, in rule 6, for the words “every listed company”, the words “every listed public company” shallbe substituted.4. In the principal rules, for rule 13, the following rule shall be substituted, namely:-“13. Special Resolution.- A resolution passed at a general meeting in terms of sub-section (3) of section 186 to give anyloan or guarantee or investment or providing any security or the acquisition under sub-section (2) of section 186 shallspecify the total amount up to which the Board of Directors are authorised to give such loan or guarantee, to provide suchsecurity or make such acquisition:Provided that the company shall disclose to the members in the financial statement the full particulars in accordance withthe provisions of sub-section (4) of section 186.”. [F. No. 1/32/2013-CL-V-Part]K.V.R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 431(E).—In exercise of the powers conferred by sections 149 and 168 read with 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) Second Amendment Rules,2018.(2) They shall come into force on the date of their publication in the official Gazette.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, rule 5 shall be numbered as sub-rule (1)thereof, and after sub-rule (1) as so numbered, the following sub-rule shall be inserted, namely:-“(2) None of the relatives of an independent director, for the purposes of sub-clauses (ii) and (iii) of clause (d) ofsub-section (6) of section 149,-(i) is indebted to the company, its holding, subsidiary or associate company or their promoters, or directors; or(ii) has given a guarantee or provided any security in connection with the indebtedness of any third person to thecompany, its holding, subsidiary or associate company or their promoters, or directors of such holding company,for an amount of fifty lakhs rupees, at any time during the two immediately preceding financial years or duringthe current financial year.” .3. In the principal rules, in rule 16, for the word “shall”, the word “may” shall be substituted. [F. No. 1/22/2013-CL.V-Part-III]K. V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 430 (E).—In exercise of the powers conferred by section 26 read with section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies(Prospectus and Allotment of Securities) Rules, 2014, namely: –1. (1) These rules may be called the Companies (Prospectus and Allotment of Securities) Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014, the rule 3, rule 4, rule 5 and rule 6 shall beomitted. [File No. 1/21/2013-CL-V]K.V.R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

limited liability partnerships, or LLPs, have increased in number. Experts contend that given the advantages they offer, they should be more well-liked than they are. LLPs give business owners all the benefits of a private limited company without the drawbacks of partnership businesses. It also provides limited liability protection and tax benefits and may accommodate any number of partners. They are a legitimate and trustworthy alternative because people may register such business organizations with the Ministry of Corporate Affairs. Additionally, they are less expensive and easier to run since they need less compliance requirements than private limited companies. Meaning of Private Limited Company For greater growth aspirants, the most common and successful vehicle for beginning a business in India is a Private Limited Company (Pvt. Ltd. Co.). It is formed under the Companies Act, 2013 and has several advantages, including restricted liability and a separate legal entity, which means personal property is protected. This sort of company is often used by start-ups and expanding businesses. According to Section 2(68) of the Companies Act, 2013, a “private company” is defined as “a business whose articles restricts the power to transfer its shares, if any, and limits the number of its members to fifty.” Furthermore, because the shares are restricted, this sort of company cannot offer them to the broader public. The fundamental advantage of a private company is that its financials are not made public. Furthermore, they are exclusively accountable to their members/investors. Meaning of Limited Liability Company A limited liability partnership (LLP) is a form of alternative corporate business structure that combines the advantages of a company’s limited liability with the flexibility of a partnership. Even if the partners change, the LLP can continue to exist. It has the power to enter into contracts and own property in its own right. The LLP is a separate legal organization with full accountability for its assets, but the partners’ liability is limited to their agreed-upon contribution to the LLP. Furthermore, no partner is liable for the autonomous or unauthorized activity of other partners; therefore individual partners are shielded from shared liability stemming from another partner’s illegal business decisions or malfeasance. An agreement between the partners or, in the case of an LLP, between the partners and the LLP governs the reciprocal rights and duties of the partners. The LLP, on the other hand, is not immune from liability for its other responsibilities as a separate business. An LLP is referred to as a “hybrid” between a corporation and a partnership since it combines aspects of both a “corporate structure” and a “partnership firm structure.” The basic goal is that one partner should not be held accountable for the actions or carelessness of the other partners. It combines the benefits of a Partnership and a Company, such as a separate legal body, limited liability, and so on. Furthermore, it requires less legal processes and is simple to register. People sometimes become perplexed while deciding whether to form a private limited company or an LLP. LLPs are for persons who wish to run a safe and risk-free company, do not want to obtain any capital from the market in the future, and want to retain a less compliance organization. Similarities between Private Limited Companies and Limited Liability Partnership Separate legal entity: They each have their own legal entity. That is, in the perspective of the law, a Private Limited Company or LLP is recognized as a separate individual. Tax advantages (taxation): Tax advantages are granted to both types of business formations. The tax breaks would amount to 30% of the earnings. Limited Liability: In the event of a Private Limited Company or an LLP, the partners’ obligations are limited. Registration Procedure: Pvt Ltd and LLP registration, both types of enterprises must be registered with the Ministry of Corporate Affairs. Difference between Private Limited Company and Limited Liability Partnership Registration Process : Registration Process of Private Limited Company and Limited Liability Company are as follows: Registration of Private Limited Company: The Private Limited Company and LLP registration processes are largely similar, with few changes in the documents and forms filed for incorporation.The processes for forming a Private Limited Company are as follows: Obtaining a Digital Signature Certificate (DSC) for each of the prospective Directors Obtaining the recommended Directors’ Director Identification Numbers (DIN) Obtaining MCA name permission and Incorporation filing Registration of Limited Liability Partnership: LLP registration follows a similar procedure: Obtaining a Digital Signature Certificate (DSC) for each of the prospective Partners, Obtaining the prospective Partners’ Director Identification Number (DIN) / Designated Partner Identification Number (DPIN), Obtaining MCA name permission and Incorporation filing  The Ministry of Corporate Affairs issues a Certificate of Incorporation to both Private Limited Companies and LLPs. The processing period for forming a private limited company and an LLP is also comparable, with both organizations needing roughly 20 days on average. Registration Fee: When compared to the Government charge for forming a Private Limited Company, the price for forming an LLP is much lower. LLPs were created to satisfy the requirements of small companies, thus they have a cheaper government charge for establishment. Furthermore, the amount of papers that must be printed on Non-Judicial Stamp Paper and Notarized for LLP registration is smaller than that of a Private Limited Company registration. Features: Many of the benefits of an LLP and a Private Limited Company are the same. Both an LLP and a Private Limited Company are separate legal entities with assets and liabilities distinct from the promoters. Both an LLP and a Private Limited Company are transferable, albeit a Private Limited Company provides more flexibility in terms of transferring or sharing ownership. Both the LLP and the Private Limited Company enjoy perpetual existence, until terminated by the promoters or a competent authority. Ownership: When it comes to ownership and ownership sharing, a private limited company provides more freedom for the promoters. A private limited company’s ownership is decided by its shareholding, and a private limited corporation can have up to 200 shareholders. Furthermore, because shareholders do not actively engage in corporate management, there is a clear divide in a