July 2023

Forms and Items Contanied in Financial Statements The financial statements shall be in the form specified in Schedule III to the Act and comply with Accounting Standards or Indian Accounting Standards as applicable: Provided that the items contained in the financial statements shall be prepared in accordance with the definitions and other requirements specified in the Accounting Standards or the Indian Accounting Standards, […]

Conditions Regarding Maintenance and Inspection of Certain Financial Information by Directors (1) The summarised returns of the books of account of the company kept and maintained outside India shall be sent to the registered office at quarterly intervals, which shall be kept and maintained at the registered office of the company and kept open to

Manner of Books of Account to be Kept in Electronic Mode (1) The books of account and other relevant books and papers maintained in electronic mode shall remain 3[accessible in India, at all times] so as to be usable for subsequent reference. 1[Provided that for the financial year commencing on or after the 6[1st day of April, 2023],

Notice of Address at Which Books of Account are to be Maintained For the purposes of the first proviso to sub-section (1) of Section 128, the notice regarding address at which books of account may be kept shall be in Form AOC-5.”] Amendment 1. Inserted by the Notification Companies (Accounts) Amendment Rules,2015 Dated 16th January 2015. Practice area’s

Definitions (1)In these rules, unless the context otherwise requires,- (a) “Act” means the Companies Act, 2013 (18 of 2013); (b) “Annexure” means the Annexure to these rules; (c) “Fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014; (d) “Form” or ‘e-Form” means a form set forth in Annexure to these rules which shall be used

Short Title and Commencement (1) These rules may be called the Companies (Accounts) Rules, 2014. (2) They shall come into force on the 1st day of April, 2014. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing

Repeal and savings (1) The Investor Education and Protection Fund (Awareness and Protection of Investors) Rules, 2001 and Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012 are hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken or purported to have been done

Protection of action taken in good faith No suit, prosecution or other legal proceedings shall lie against the Central Government or Authority or any officer of the Central Government or any member, officer or other employee of the Authority for anything which is in good faith done or intended to be done under these rules. Practice area’s of B K

Returns and reports (1) The Authority shall furnish to the Central Government at such time and in such form and manner as may be specified or as the Central Government may direct, such returns and statements and such particulars with regard to its activity. (2) Without prejudice to the provisions of sub-rule (1), the Authority shall, within one hundred

Transfer of assets, liabilities, etc., of the existing IEPF to the Authority. – On and from the date of establishment of the Authority, (a) any reference to the existing IEPF in any law other than these rules or in any contract or other instrument shall be deemed as a reference to the Authority; (b) all properties and assets,