GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 16th February, 2018
G.S.R. 174(E)- In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014, namely: ‑
1. (1) These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2018.
(2)They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Audit and Auditors) Rules, 2014, in the Annexure, for Forms ADT-1 and ADT-2, the following forms shall be substituted, namely:-
FORM NO. ADT-1
Notice to the Registrar by company for appointment of auditor
[Pursuant to section 139 of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014]
FORM NO. ADT-2
Application for removal of auditor(s) from his/their office before expiry of term
[Pursuant to section 140(1) of the companies Act, 2013 and rule 7(1) of the Companies (Audit and Auditors) Rules, 2014]
[F. No. 1/33/ 013 CL-V]
K.V.R.Murty Jt. Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i) vide notification number G.S.R. 246(E) dated the 31th March, 2014 and subsequently amended vide the following notifications, namely:-
|Serial Number||Notification Number||Notification Date|
|1.||G.S.R. 722 (E)||14-10-2014|
|2.||G.S.R. 972 (E)||14-12-2015|
|3.||G.S.R. 307 (E)||30-03-2017|
|4.||G.S.R. 621 (E)||22-06-2017|
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018