Rule, 2015

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 35] NEW DELHI, FRIDAY, JANUARY 16, 2015/PAUSA 26, 1936 लय का पता .................................................................................. (क) *पता पंि5त-I .................................................................... पंि5त II ......................................................................... (ख) *शहर ..............................................

(ग) *रा]य ..............................................

(घ) देश ..................................................

(ड.) *Lपन कोड .........................................

(ख) *पता पंि5त- I ........................................................................... पंि5त II ......................................................................... (ग) *शहर ..............................................

(घ) *रा]य ..............................................

(ड.) देश ..................................................

(च) *Lपन कोड .........................................

*पदनाम .....................................

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.”

(iii) in the Annexure, after Form AOC-4, the following Form shall be inserted, namely :—

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 Refer the instruction kit for filing the form.

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. *To be digitally signed by *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.

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. DSC Box

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Companies Act, 2013