MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 27th February, 2018
129, section 133, section 134, sub section (1) of 136 read with section 469 of the Companies Act, 2013 (18 of
2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014,
namely:-
1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the principal rules), in rule 10, the following proviso
shall be inserted, namely:-
“Provided that the Companies which are required to comply with Companies (Indian Accounting Standards) Rules, 2015
shall forward their statement in Form AOC-3A.”.
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