Condonation of Delay by Registrar (1) The Registrar may, on being satisfied that the company had sufficient cause for not filing the particulars and instrument of charge, if any, within a period of thirty days of the date of creation of the charge, allow the registration of the same after thirty days but within a […]

Registration of Creation or Modification of Charge (1) For registration of charge as provided in sub-section (1) of section 77, section 78 and section 79, the particulars of the charge together with a copy of the instrument, if any, creating or modifying the charge inForm No.CHG-1(for other than Debentures) or Form No.CHG-9 (for debentures including rectification), as the case may be,

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 appended to these rules; (c) “Fees“ means the fees as specified in the Companies (Registration offices and fees) Rules, 2014; (d) “Form“ or “eforms” means form set forth in Annexure to these rules which

Short Title and Commencement [Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Corporate Affairs Notification New Delhi, the 31st March, 2014 G.S.R 248(E).- In exercise of the powers conferred under sections 77, 78, 79, 81, 82, 83, 84, 85, 87 read with section 469 of the Companies Act, 2013 (18 of

Punishment for Contravention If any company referred to in sub-section (2) of section 73 or any eligible company inviting deposits or any other person contravenes any provision of these rules for which no punishment is provided in the Act, the company and every officer of the company who is in default shall be punishable with fine which may extend to five thousand

Statement Regarding Deposits Existing as on the Date of Commencement of the Act For the purposes of clause (a) of sub-section (1) of section 74, the statement shall be in Form DPT-4. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration |

Applicability of Sections 73 and 74 to Eligible Companies Pursuant to provisions of sub-section (2) of section 76 of the Act, the provisions of sections 73 and 74 shall, mutatis mutandis, apply to acceptance of deposits from public by eligible companies. Explanation.- For the purposes of this rule, it is hereby clarified that in case of a company which had

Power of Central Government to Decide Certain Questions If any question arises as to the applicability of these rules to a particular company, such question shall be decided by the Central Government in consultation with the Reserve Bank of India. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income

Penal Rate of Interest Every company shall pay a penal rate of interest of eighteen per cent. per annum for the overdue period in case of deposits, whether secured or unsecured, matured and claimed but remaining unpaid. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income

Disclosures in the financial statement (1) Every company, other than a private company, shall disclose in its financial statement, by way of notes, about the money received from the director. (2) Every private company shall disclose in its financial statement, by way of notes, about the money received from the directors, or relatives of directors.”]