All the Companies registered under the Companies Act, 2013 including Government Companies are required to maintain books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the Company and get the book of accounts audited. […]
Filing of Form CSR-1 with the Registrar of Companies (MCA) for registration of entities for undertaking CSR Activities: Form CSR-1 is required to be filed pursuant to Section 135 of the Companies Act, 2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014 as amended/substituted by the Companies (Corporate […]
Under the Start-up India Action Plan, start-ups that meet the definition as prescribed under G.S.R. notification 127 (E) are eligible to apply for recognition under the program. This notification is issued in supersession of the Gazette Notification No. G.S.R. 364(E) dated April 11, 2018 as modified vide Gazette Notification No. G.S.R. 34 (E) dated January 16, 2019. […]
The Companies (Accounts) Amendment Rules, 2021: MCA has vide its notification dated 24.03.2021, notified the Companies (Accounts) Amendment Rules, 2021. Effective from the 1st day of April, 2021. The analysis of amendment notification dated 24.03.2021 is as follows: Amendment to Rule 3: Post-Amendment, in Rule 3, in sub-rule (1) the proviso shall be inserted: (1) […]