Company Law notification

Audit Report on Maintenance of Software with Audit Trail postponed

Notification No. G.S.R. 248(E). 01/04/2021

Companies (Audit and Auditors) Second Amendment Rules, 2021- MCA has earlier mandated that Auditor has to report in his Audit report starting from 01.04.2021 that if the Company is maintaining its books of account in a Accounting Software which has a feature of recording audit trail (edit log) facility or not. This report is now […...

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Companies Audit Trail Software Mandate postponed to 01-04-2022

Notification No. G.S. R. 247(E). 01/04/2021

Companies (Accounts) Second Amendment Rules, 2021- MCA has postponed the applicability of software with Audit features for Companies from 01.04.2022 instead of 01.04.2021 notified earlier. Also Read:Audit Report on Maintenance of Software with Audit Trail postponed MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 1st April, 2021 ...

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Amendment to Schedule III of Companies Act 2013 wef 01.04.2021

G.S.R. 207(E) 24/03/2021

Central Government hereby makes the following further amendments in Schedule III to the Companies Act 2013 with effect from 1st day of April, 2021 ...

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Companies (Audit and Auditors) Amendment Rules, 2021

G.S.R. 206(E) 24/03/2021

MCA has vide its Notification Dated 24th March 2021 notified Companies (Audit and Auditors) Amendment Rules, 2021  and omitted clause (d) of Rule 11 of Companies (Audit and Auditors) Rules, 2014 and added clause (e), (f) and (g). The analysis of pre and post amendment of other matters to be included in the Auditor’s Report […]...

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Companies (Accounts) Amendment Rules, 2021

G.S.R. 205(E) 24/03/2021

Companies (Accounts) Amendment Rules, 2021 MCA has vide its notification dated 24.03.2021 (Companies (Accounts) Amendment Rules, 2021) notifies that for the financial year commencing on or after the 1st day of April, 2021, every company which uses accounting software for maintaining its books of account, shall use only such accounting sof...

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MCA notifies amendment in section 124 & 247 of Companies Act, 2013

S.O. 1303(E) 24/03/2021

MCA Notifies the date of commencement of Section 23 and Section 45 of Companies (Amendment) Act, 2020 The Ministry of Corporate Affairs (MCA) vide its Notification Date appointed the 24th March 2021 for commencement of Section 23 and Section 45 of the Companies (Amendment) Act, 2020. Comparative Sections are as follows:- S No. Section of ...

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MCA establishes Central Scrutiny Centre for carrying out scrutiny of STP e-forms

Notification No. S.O. 1257(E). 18/03/2021

Central Government hereby establishes a Central Scrutiny Centre (CSC) for carrying out scrutiny of Straight Through Processes (STP) e-forms filed by the companies under the Act and the rules made thereunder....

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MCA notifies amendment in Section 149 & 197 of Companies Act 2013

Notification No. S.O.1255(E) 18/03/2021

MCA notifies amendment in Section 149(9) (Remuneration of Independent Director In case of absence or inadequate profits) & 197 (Overall Maximum Managerial Remuneration and Managerial Remuneration in Case of Absence or Inadequacy of Profits) of Companies Act 2013 by notifying section 32 & 40 of Companies Amendment Act, 2020 with ef...

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Remuneration Limit for non-executive/independent director notified

Notification No. S.O. 1256(E) 18/03/2021

MCA notifies maximum Remuneration payable by companies having no profit or inadequate profit to other director or directors (non-executive director or an independent director) by amending Schedule V of the Companies Act, 2013. Earlier the limit was only for managerial person. Also Read-MCA notifies amendment in Section 149 & 197 of Co...

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MCA enables Aadhar authentication for GSTIN on Company Incorporation

G.S.R.158(E) 05/03/2021

Companies (Incorporation) Third Amendment Rules, 2021. Introduction of Aadhar authentication facility for GSTIN Registration in Form INC-35 AGILE-PRO This is to inform you that the Ministry of Corporate Affairs has issued a notification on 05th March 2021 stating that in the Form INC-35 AGILE-PRO, part of SPICE+, in serial no-12 at the en...

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