MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New 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, sub
section (3) of section 129, section 133, section 134 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. (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.

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CA Bhuvnesh Goyal Partner
CA Bhuvnesh Goyal is a Chartered Accountant with expertise in taxation, finance, and business compliance. He shares practical insights to help readers navigate complex financial matters with ease.