Ministry of Corporate Affairs (MCA) has amended the CSR provisions by notifying the following w.e.f. 22.01.2021: a. The Companies [Corporate Social Responsibility (CSR) Policy] Amendment Rules, 2021. b. Section 27 of the Companies (Amendment) Act, 2020. c. Section 21 of the Companies (Amendment) Act, 2019. Key highlights of these amendments are as follows: ♦ Exemption […]
E-form DPT-3 Onetime Return for disclosure of details of ‘outstanding money’ or ‘loan received‘ by a company but not considered as deposits in terms of Section 73 read with Rule 2(1) (c) of the Companies (Acceptance of Deposits) Rules, 2014. Applicability: Every company, other than Government Company: Shall file within ninety days from the date […]
E-Form INC-22A: Active Company Effective Date: 25.02.2019 Filing Due Date: 25.04.2019 Rule 25A of Companies (Incorporation) Amendments Rules, 2019 mandates every company, except specified, to file e-form 22-Active (Active Company Tagging Identities and Verification) along with following information “on or before 25.04.2019 without any fees”: 1. Latitude & Longitude Details of the Location of Registered […]
Introduction The Ministry of Law and Justice have brought certain amendments in 31 sections of the Companies Act, 2013 vide its Ordinance dated 2nd November, 2018 viz. Companies (Amendment) Ordinance, 2018 (Ordinance) effective from 02.11.2018. Synopsis of the same is hereunder: SECTION PARTICULARS PRE ORDINANCE- Provisions POST ORDINANCE- Provisions Section 2 “financial year” Application for […]
elevant Provisions: Section 4, 12, 13 of the Companies Act, 2013 read with rule 30 of Companies (Incorporation) Rules, 2014 and amendments thereto. If a Company wants to shift its registered office from one state to another state; a special resolution in general meeting is required to be passed.
