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

G.S. R. 247 (E).— In exercise of the powers conferred by section 134 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:-

(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2021.

(2) They shall come into force with effect from the 1st day of April, 2021.

2. In the Companies (Accounts) Rules, 2014, in proviso to sub-rule (1) of rule 3, for the figures, letters and words “1st day of April, 2021”, the figures, letters and words “1st day of April, 2022” shall be substituted.

[F. No. 1/19/2013-CL-V-Part III]

K. V. R. Murty

Joint Secretary to the Government of India

Note: The principal rules were published in the Gazette of India vide notification number G.S.R. 239(E), dated 31st March, 2014 and were last amended vide notification number G.S.R. 205(E), dated the 24th March, 2021.

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