The Companies (Accounts) Second AmendmentRules, 2022

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 31st March, 2022

 

G.S.R. 235(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section
(3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137
and section 138 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. Short title and commencement.- (1) These rules may be called the Companies (Accounts) Second Amendment
Rules, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014,-
(i) in the proviso to sub-rule (1) of rule 3, for the figures, letters and words “1st day of April, 2022”, the
figures, letters and words “1st day of April, 2023” shall be substituted;
(ii) in the proviso to sub-rule (1B) of rule 12, for the figures, letters and word “31st March, 2022”, the figures,
letters and word “31st May, 2022” shall be substituted.


[F. No. 1/19/2013-CL-V-Part III]
K. V. R. MURTY, Jt. Secy

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