रजिस्ट्री सं॰ डी॰ एल॰-33004/99
REGD. NO. D. L.-33004/99 असाधरण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राध्किार से प्रकाशित
PUBLISHED BY AUTHORITY
सं. 35] नई दिल्ली, शुक्रवार, जनवरी 16, 2015/पौष 26, 1936
No. 35] NEW DELHI, FRIDAY, JANUARY 16, 2015/PAUSA 26, 1936
कारप(cid:5)रेट काय(cid:10) मं(cid:13)ालय
अ(cid:16)धसूचना
नई (cid:23)द(cid:25)ल(cid:26), 16 जनवर(cid:26), 2015
सा.का.#न. 37(अ).—के &'(cid:26)य सरकार, कं पनी अ(cid:16)ध#नयम, 2013 (2013 का 18) क+ धारा 469 /वारा 0द1त शि5तय6 का 0योग करते हुए कं पनी (लेखा) #नयम, 2014 का और संशोधन करने के >लए #न?न>ल@खत #नयम बनाती है, अथा(cid:10)त ्:—
1. (1) इन #नयम6 का नाम कं पनी (लेखा) संशोधन #नयम, 2015 है।
(2) ये #नयम राजप(cid:13) मH 0काशन क+ तार(cid:26)ख को 0वृत ह6गे।
2. कं पनी (लेखा) #नयम, 2014 मH,—
(i) #नयम 2 के पJचात ् #न?न>ल@खत #नयम अंत:KथाLपत Mकया जाएगा, अथा(cid:10)त ् :-
"2क. पते क+ सूचना जहां लेखाब(cid:23)हय6 का अऩुरOण Mकया जाना है.—धारा 128 क+ उप-धारा (1) के पहले परंतुक के 0योजनाथ(cid:10) पते क+ सूचना जहां लेखाब(cid:23)हय6 का अऩुरOण Mकया जाना है 0Rप एओसी-5 के अनुसार रखी जाएगी।"
(ii) #नयम 6 के तीसरे परंतुक के पJचात ् #न?न>ल@खत परंतुक अंत:KथाLपत Mकया जाएगा, अथा(cid:10)त ् :-
"परंतु यह भी Mक भारत के बाहर #नग>मत समुनुषंगी या समानुषं(cid:16)गय6 वाल(cid:26) कं पनी के >लए के वल 01 अ0ैल, 2014 को या उसके पJचात ् 0ारंभ होने वाल(cid:26) Lव1तीय वष(cid:10) के >लए Lव1तीय Lववरण के समेकन के संबंध मH इस #नयम क+ कोई बात लागू नह(cid:26)ं होगी।"
234 GI/2015
(1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
| 0R W ;S(T! [ ( # ) + * + Q- $ % 9 2:= ($<%# , # :P H] | 2 + 9 <A9 6 N:OPM 9ै | |
| 0R+UVXY(""""""9 0RU >;:3M; A7\ +2< """"""""""""""""""""""""""""""""""""""""$/ / V % , "29 <A9 6N:OPM 9ै $%*2 452TI"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 452II""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" $<%*39"""""""""""""""""""""""""""""""""""""""""""""" $8%*] """""""""""""""""""""""""""""""""""""""""""""" $^%3"""""""""""""""""""""""""""""""""""""""""""""""""" $\"%*L7\""""""""""""""""""""""""""""""""""""""""" ! "Q:>K3 A 2_ `4 O (29 <A9 6N:OPKC आ29ै $%*:>K3 """"""""""""""""""""""""""""""""""""""" $<%*2 452T I""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 452II""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" $8%*39"""""""""""""""""""""""""""""""""""""""""""""" $^%*] """""""""""""""""""""""""""""""""""""""""""""" $\"%3"""""""""""""""""""""""""""""""""""""""""""""""""" $%*L7\""""""""""""""""""""""""""""""""""""""""" |
| a6+( a 1. *A7\ +0#2 aH 2. ै4 ab 797 aH a9; ^7VP :c ( #3A7\ d W """""""""""""""""""""""""""""""""""""""d2<"""""""""""""""""""/ F0R 9K2O= 9^7VP >;0I 2M 8 9ैMF0R+L V T K2:=Q आ:V 8 6 A H (# )=Q (A;8;# 6+U(OS X M 9 8 U( F 0R a6 92 : M 8 9ैG e 9 U( ^7VP 2 9 1 9=P =7U( 91 P f: 9 89ैG dg\49K2OM ;\(;(Ah5 d """"""""""""""""""""""""""""""""""""" d#3 + #3 9 W ( + K 2 W 0A C (S C (;iS\(आ;jै""""""""""""""""""""""""""""""""""" kPE,,*=,,. QA 6+SU(l आI mM 29ै4 H82L P=82 n >;34K20 9ैG 37H0R+ H (O H Q 78 >;iF> 8_ `8; T0R :7 W $;आ;%""""""""""""""""""T0RiF> 8+2<""""""""""""""$j j V % FT0R74K[I 2M 29ै 0I 2g\49K2O""""""""""""""""""""""""" +:4mH 9K2O+2<""""""""""""""""""""""""""$j j V % | |
[फा. .सं. 1/19/2013-सीएल-V-भाग]
अमरद(cid:26)प >संह भा(cid:23)टया, संयु5त स(cid:16)चव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (cid:23)टkपणः मूल #नयम भारत के राजप(cid:13), असाधारण, भाग-II, खंड-3, उपखंड (i) मH सा.का.#न. 239(अ) तार(cid:26)ख 31 माच(cid:10), 2014 /वारा 0का>शत Mकए गए थे और त1पJचात ् अ(cid:16)धसूचना संWया सा.का.#न. 723(अ) तार(cid:26)ख 14 अ5तूबर, 2014 /वारा संशो(cid:16)धत Mकए गए थे।
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 16th January, 2015
G.S.R. 37(E).—In exercise of the powers conferred by 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. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014,-
(i) after rule 2, following rule shall be inserted, namely:-
"2A. Notice of address at which books of account are to be maintained.—For the purposes of the first proviso to sub-section (1) of Section 128, the notice regarding address at which books of account may be kept shall be in Form AOC-5."
(ii) in rule 6, after the third proviso, the following proviso shall be inserted, namely :—
"Provided also that nothing in this rule shall apply in respect of consolidation of financial statement by a company having subsidiary or subsidiaries incorporated outside India only for the financial year commencing on or after 1st April, 2014."भारत का राजपत्रा : असाधरण [भाग II—खण्ड 3(i)] 5 (iii) in the Annexure, after Form AOC-4, the following Form shall be inserted, namely :—
| F orm language o English o Hindi Refer the instruction kit for filing the form. | FORM NO. AOC-5 [Pursuant to first proviso to sub- section (1) of section 128 of the Companies Act, 2013 and Rule 2A of Companies (Accounts) Rules, 2014] | Notice of address at which books of account are to be maintained | ||||
Declaration
I am authorized by the Board of Directors of the Company vide *resolution number *dated to to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I also declare that all the information given herein above is true, correct and complete including the attachments to this form and nothing material has been suppressed.
DSC Box
*To be digitally signed by *Designation
*Director identification number of the director or membership number of the company secretary or DIN/PAN of Manager or CEO or CFO
Note: Attention is also drawn to provisions of Section 448 and 449 which provide for punishment
for false statement and false evidence.
[F. No. 1/19/2013-CL-V-Part]
AMARDEEP SINGH BHATIA, Jt. Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended by notification number G.S.R. 723(E), dated the 14th October, 2014.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.