MINISTRY OF COMPANY AFFAIRS
EXTRA ORDINARY, PART II, SECTION 3, SUB-SECTION (i)
New Delhi, the 10th February, 2006
G.S.R. 56 (E) In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) of section 642 read with section 610A of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Central Government’s) General Rules and Forms, 1956, namely:-
1. (1) These rules may be called the Companies (Central Government’s)
General Rules and Forms (Amendment) Rules, 2006.
(2) They shall come into force on the date of their publication, in the Official Gazette.
2. In the Companies (Central Government’s) General Rules and Forms, 1956,-
(i) after sub-rule (2) of rule 3, the following sub-rules shall be inserted,
“(3) The Forms prescribed in Annexure ‘A’ to these rules may be filed through electronic media or through any other computer readable media as referred under section 610A of the Companies Act, 1956 (1 of 1956).
(4) The electronic-form shall be authenticated by the authorized signatories using digital signatures, as defined under the Information Technology Act, 2000 (21 of 2000).
(5) The Forms prescribed in Annexure ‘A’, when filed in physical form, may be authenticated by authorized signatory by affixing his signature manually.”
(ii) after rule 6, the following rules shall be inserted, namely: –
“6A. Section 159. – Every company having a share capital shall file the
annual return with the Registrar together with the Form 20B.
6B. Section1 87C. – Every company shall file a return in the form 22B with the Registrar of the declaration made to it in compliance of section 153.”
(iii) after rule 7A, the following rules shall be inserted, namely: –Online GST Certification Course by TaxGuru & MSME- Click here to Join
“7B. Section 220. – Every company shall file a balance sheet, profit and loss account and other documents with the Registrar together with the Form 23AC.
7C. Section 211. – Application to the Central Government for modification in the matters to be stated in the company’s balance sheet or profit and loss account shall be made in Form 23AAA.
7D. Sub-Section (8) of section 212. – Application for exemption from attaching the annual accounts of the subsidiary companies shall be made to the Central Government in Form 23AAB.
7E. clause (c) of sub-section (2) of section 205. – Application for not providing depreciation shall be made to the Central Government in Form 23AAC.”
(iv) after rule 10A, the following rule shall be inserted, namely:-
“10AB. Section 295. – Application for giving loan, providing security or guarantee in connection with a loan shall be made to the Central Government in Form 24AB.”
(v) after rule 20A, the following rules shall be inserted, namely:-
“20B. Section 621A. Application under section 166, 210, 394, 560 and 621 A of the Act shall be made to the Registrar of Companies in Form 61.
20C. Every company shall file documents with the Registrar of Companies under sections 18, 31, 44, 60, 77A, 488, 497, 509, 516, 551 and 555 of the Act and rule 313, 315, 327, 331, 335 of the Companies (Court)
Rules 1959 and rule 10 of the Companies (Acceptance of Deposits) Rules, 1979 together Form 62.
20D. section 620A; – Application for declaration as nidhi company shall be made to the Central Government in Form 63.
20E. section 620A; – Application for opening branch or branches by a nidhi company, pursuant to notification number GSR 555(E) dated 26th July 2001, shall be made to the Central Government in Form 64.
20F; – Applications for extension of time or exemption under section 58A(8) and information and explanation on reservations and qualification contained in the cost audit report by a company under section 233B(7) of the Companies Act, 1956 shall be made to the Central Government in Form 65.”
(vi) in rule 22, after the second proviso, the following proviso shall be
“Provided also that, where application is filed through electronic media or through any other computer readable media, the user may choose any one of the following payment options namely, (i) Credit Card; or (ii) Internet Banking; or (iii) Remittance at the Bank Counter or (iv) any other mode as approved by the Central Government. The requisite fee as specified in the Companies (Fees on Applications) Rules, 1968 shall be payable through any of the accredited branches of the following Banks.
(a) Punjab National Bank
(b) State Bank of India
(c) Indian Bank
(d) ICICI Bank
(e) HDFC Bank”
(vii) in Annexure A; –
[F No 1/6/2005/CL.V]
(Jitesh Khosla) Joint Secretary
Note: The Principal rules were published in the Gazette of India vide G.S.R. 432 dated the 18th January, 1956 and subsequently amended vide following notification in the Gazette of India.
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