Companies Act 2013

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

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th November, 2017 G.S.R. 1371(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, subsection (3) of section 129, section 133, section 134 and section 138 read with section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend theCompanies (Accounts) Rules, 2014, namely:-1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2017.(2) They shall come into force on the date of their publication in the Official Gazette. 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

The Companies Act 2013 (‘Act’) regulates the company incorporation procedure and the provision of the company registration certificate. A company established in India cannot run its business without the registration certificate granted by the Registrar of Companies (ROC). The ROC will issue the registration certificate when the company complies with the provisions of the Act. The company founders should apply for company registration on the Ministry of Corporate Affairs (‘MCA’) website. The MCA introduced a new company incorporation form, i.e. SPICe+ form, on 23 February 2020 for incorporation of the company. The SPICe+ form applies to all the new companies incorporated after 23 February 2020. Pre-requisite for Company Incorporation Digital Signature Certificate (DSC)- The company registration process is entirely online. SPICe+ form should be filed on the MCA website. Digital Signature Certificate (DSC) is required to file forms on the MCA website. Thus, all the company’s proposed directors are required to obtain DSC for filing the company incorporation form. Since the e-MOA (Memorandum of Association) and e-AOA (Articles of Association) are to be filed with the SPICe+ form, the subscribers of the MOA and AOA must also obtain DSC. Selection of Name- The company founders and proposed directors must select an appropriate name for the company. The ROC will reject the company name if it is similar or identical to the name of an already registered company. The company name should also not be similar to a registered trademark. Thus, it is better to conduct a trademark search before finalising the company name.  It should also not contain the words or expressions prohibited to use in a company name as provided under the Company (Incorporation) Rules, 2014. The company founders or promoters should first apply for reservation of the company name in Part-A of the SPICe+ form. The ROC will either approve or reject the name. If the ROC rejects the name, the company founders must re-apply with a different name and get the company name approval from the ROC. Members and Directors- A One Person Company (OPC) should have a maximum number of one members and a minimum of one proposed director for applying to company registration. A private limited company must have a minimum of two members and two directors. A public limited company must have a minimum number of seven members and three directors before applying for registration. Process for Company Incorporation Under Companies Act, 2013 Login to MCA- A promoter or proposed director of a company must first log in to the MCA website to apply the SPICe+ form. To log in, the proposed director or promoter (applicant) must first create an account on the MCA website. After the account is created, the applicant will get the login details. After that, they can log in to the MCA website with the login details to file the company incorporation form and, subsequently, the annual compliance forms after the company is registered. The process to create an account on the MCA form is as follows: Clicking on the ‘Sign In/Sign Up’ option on the top right-hand side of the homepage. On the next page, click on the ‘Register’ button. Next, select the ‘User Category’ as ‘Business User’, select the ‘User Role’, enter the PAN number, and click on the ‘Next’ button. Enter the personal, contact, and login details and click the ‘Create My Account’ button.  An OTP will be sent to your mobile number. Enter the OTP and click on the ‘Submit’ button. A registration confirmation message will be sent to your email address and displayed on the screen. Click on the ‘Sign In/Sign Up’ button on the homepage. Enter the user ID and password and click on the ‘Login for Company Filing’ option. Fill Part-A of SPICe+ Form- After logging into the MCA website, the applicant should click on the ‘MCA Services’ option on the homepage. Next, the ‘SPICe+’ option should be selected under the’ Company Services’ heading. On the next page, select the ‘New Application’ option. The company name must be reserved in this section. The applicant must select the ‘Type of Company’, ‘Class of Company’, ‘Category of Company’ and ‘Sub-Category of Company’. Enter the ‘Main division of industrial activity of the Company’, i.e. mention the code of the industrial activities. Next, enter the ‘Particulars of the proposed or approved name’. Click on the ‘Auto-Check’ button and then the ‘Submit’ button. An applicant can choose to reserve the proposed name first and later file the Part-B of the SPICe+ form. A maximum of two names can be applied to the SPICe+ form when the applicant chooses to fill the Part-B of the SPICe+ form later. Out of two proposed company names, the ROC will approve a single name as available by the Central Registration Centre (CRC).  The approved name will be reserved for 20 days from the approval date, within which the applicant should fill the SPICe+ form Part-B. When the applicant does fill the Part-B SPICe+ form within 20 days, the entire application will be rejected, and the applicant must re-apply Part-A SPICe+ form for name reservation. When the applicant chooses to fill the whole incorporation application at one go, i.e. SPICe+ Part-A and Part-B together, then only one name can be entered in the Part-A SPICe+ form.  Fill Part-B of SPICe+ Form- The applicant must enter the details in the Part-B SPICe+ form after filling the Part-A SPICe+ form. When the applicant chooses to fill the Part-B SPICe+ form later, i.e. after name approval from ROC, the applicant can click on the ‘Fill’ button available against the SPICe+ Part-A SRN displayed on the dashboard and click on the ‘Proceed’ button.  The following details must be filled in the Part-B SPICe+ form: Nature of the business Authorised capital and paid-up capital Company registered office address Company Email ID Details of directors and subscribers Shares held by subscribers Details for PAN and TAN  Business/profession code Name, membership, address, associate or fellow of professional (CA, CMA, CS, Advocate) Part-B SPICe+ form is a consolidated form through which an applicant can apply for various registrations

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