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In this article, we will highlight the recent amendments by Central Government read with section 469 of the Companies Act, 2013 (18 of 2013) under the following heads issued by Ministry of Corporate Affairs through a notification dated 05th July 2017.
The provisions of Section 234 and that of Rule 25A of the Companies (Compromise, Arrangements and Amalgamation) Rules, 2016 are effective from 13 April 2017.
“87A. Appeal or application under sub-section (1) and sub-section (3) of section 252. – (1) An appeal under sub-section (1) or an application under sub-section (3) of section 252, may be filed before the Tribunal in Form No. NCLT. 9, with such modifications as may be necessary.
Central Government hereby makes the following rules further to amend the Companies (Appointment and Qualification of Directors) Rules, 2014, namely: – 1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) Amendment Rules, 2017.
Central Government hereby makes the following amendments to Schedule IV of the said Act, namely:- 2. In the Companies Act, 2013, in Schedule IV, -(i) in paragraph III, in sub-para (12), for the words acting within his authority, the words act within their authority shall be substituted;
What need to be disclosed- Every company shall disclose the details of Specified Bank Notes (SBN) held and transacted during the period 08/11/2016 to 30/12/2016 as provided in the Table below:-
In general, Director means a person who is in charge of an activity, department or entity. With regards to social norms, we can say that father of the children or bread winner of family is Director of the family. As per section 2(34) of the Companies Act, 2013 (hereinafter referred to as Act) Director means a director appointed to the Board of a company. Director appointed to the Board is an officer of the Company. Definition of ‘officer’ is given in Section 2(59) of the Act. That means director appointed to the Board is not an employee of the company, except he is in service or employment of the Company.
And, whereas, re-appointment of liquidators by companies which had passed resolutions for voluntary winding up under the 1956 Act before 1st April, 2017 and making of report by the Official Liquidators to the High Court (wherein reports have been made by liquidators to the Official Liquidators) would create difficulties;
Pending proceeding relating to voluntary winding up.- All proceedings relating to voluntary winding up of a company where notice of the resolution by advertisement has been given under sub-section (1) of section 485 of the Act but the company has not been dissolved before the 1st day of April, 2017 shall continue to be dealt with in accordance with provisions of the Act.
A notification proposing amendments to the Companies (Specification of Definitions Details) Rules, 2014 containing the above prescription has been drafted and is available, along with a background/explanatory note, on the online portal of the Ministry, www.mca.gov.in.
