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Aditya Shah

Changes in E-Form

Ministry of Corporate Affairs on 21st September, 2014 has updated various E-Forms that are required to be filed under Companies Act, 2013 and rules made there under. The major changes were made pursuant to the amendment to Companies (Appointment and Qualification of Directors) Amendment Rules, 2014 which was dated 18th September, 2014. The changes to the e-forms broadly pertains to the amendment that was brought about in the Appointment and Qualification of Director Rules and for those forms which were hitherto not directly filed with the Registrar of Companies, which were filed as attachment to different E-Forms for instance Form DPT-4 was required to be filed as an attachment to E-Form GNL-2. Following are brief details on various forms that have been updated and changes in the concerned E-Form:-

Sr. No. E-Form Particular of the E-form Changes in the E Form
Form DIR-3C Intimation of Director Identification Number by the company to the Registrar.

E Form DIR- 3C is a newly introduced e-form. This form is akin to Form DIN-3 under the Companies Act, 1956.

A director of the company will be required to intimate its DIN to the company in form DIR-3B and the company in turn will be required to intimate to ROC in form DIR- 3C within 15 days of receipt of such intimation from the concerned Director. In case of Manager/ Secretary, PAN will be required to be intimated to ROC within 15 days of intimation by the concerned personnel in Form DIR-3C.

However the form DIR-3C, if required, to be filed only for director appointed prior to 30th June, 2007.

Form INC-27 Conversion of public company into private company or private company into public company There is no material change in the content of the form.
Form DIR-3 Application for allotment of Director Identification Number Pursuant to present modification, verification under form DIR-4 by the applicant will not be required to be attached to the E Form DIR-3. Earlier the verification by the applicant has to be attached to the form. However, the said verification need to be certified by the concerned applicant itself by attesting through Digital Signature Certificate.
4. Form DIR-6 Intimation of change in particulars of Director to be given to the Central Government In present modification, copy of verification by the director in Form No. DIR-7 will not be required to be attached in E-Form DIR-6. However the content of Form DIR-7 will be required to be verified by the applicant in the E Form DIR-6 itself by attesting through Digital Signature Certificate.
Form ADT-3 Notice of Resignation by the Auditor In present modification date of resignation needs to be mentioned in the form itself and earlier this form was required to be filed as an attachment to E Form GNL-2,   now the same will be required through E-Filling with MCA.
Form DPT-4 Statement regarding deposits existing on the commencement of the Act Earlier this form was required to be attached to E Form GNL-2 where as now this form is required to be filed through E-Filling with MCA.
Form MGT-10 Changes in shareholding position of promoters and top ten shareholders Earlier this form was required to be attached to E Form GNL-2 where as now this form is required to be filed through E-Filling with MCA.
[The above post is contributed by Aditya Shah at Vinod Kothari & Co. and can be contacted at trainee@vinodkothari.com respectively]

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