The Companies Act, 2013 - Ready Reckoner: TH TH

The Companies Act, 2013 – Ready Reckoner
1. The Companies Act, 2013: Bare Act
2. The Companies (Amendment) Act 2015
3. The Companies (Amendment) Act, 2017
4. The Companies (Amendment) Ordinance, 2018
5. The Companies (Amendment) Second Ordinance, 2019
6. The Companies (Amendment) Act, 2019
7. Companies (Amendment) Act, 2020
8. Updates on Companies Act, 2013
Updated till January 27, 2023
S. No Chapter Rules Amendments in Rules Circulars RODs Notifications

1. I - Preliminary The Companies (Specification The Companies (Specification of General Circular No. 20/2013 The Companies (Removal of Difficulties) Commencement Notification dated 12th
of definitions details) Rules, definitions details) Amendment rules, dated 27th December, 2013- Fifth Order, 2014 dated 09th July, 2014. September, 2013-Commencement Notification
2014 dated 31st March, 2014. 2014 dated 17th July, 2014. Clarification with regard to Of Companies Act, 2013
holding of shares or The Companies (Removal of Difficulties)
Companies (Restriction on number of exercising power in a Sixth Order, 2014 dated 24th July, 2014. Commencement Notification of the Companies
layers)Rules 2017 dated 20th fiduciary capacity - Holding Act, 2013. Notification dated 26th March,
September, 2017 and Subsidiary relationship The Companies (Removal Of 2014.
under Section 2(87) of the Difficulties) Order, 2015 dated 13th
Companies Act, 2013. February, 2015. Commencement Notification of Companies
The Companies (Specification of (Amendment) Act, 2015. Notification dated
definitions details) Amendment rules, 29th May, 2015.
2018 dated 7th May, 2018.
General Circular No. 24/2014 Commencement Notification of Companies
Companies (Specification of dated 25th June, 2014- (Amendment) Act, 2015 dated 29th May 2015.
definitions details) Amendment Rules Clarification with regard to
2021 dated 01.02.2021 holding of shares in a Exemptions to Government Companies under
fiduciary capacity by section 462 of CA 2013-Notification dated
associate company under 05th June, 2015.
Companies (Specification of section 2(6) of the
definitions details) Second Amendment Companies Act, 2013. Exemptions to Private Companies under
Rules, 2021 dated 19.02.2021 section 462 of CA 2013- Notification dated
05th June, 2015.
Companies (Specification of definition
details) Third amendment rules, 2021 Exemptions to Section 8 (Non-Profit) under
dated 05.08.2021 section 462 of CA 2013–Notification dated
05th June, 2015.
Companies (Specification of Definition
details) Amendment Rules 2022 dated Commencement Notification of the Companies
15.09.2022 Act, 2013 Notification dated 07th Dec, 2016.
Exemption to Specified IFSC Private

Company under Section 462 of CA 2013
Notification dated 04th January, 2017.
Exemption to Specified IFSC Public Company

under Section 462 of CA 2013 Notification
dated 04th January, 2017.
Exemption to Private Companies under section

462 of CA, 2013 dated 13th June , 2017
Corrigendum related to private company dated

13th July, 2017.
Exemption to Government Companies under

section 462 of CA, 2013 dated 13th June,
2017.
Exemption to Section 8 Companies under

section 462 of CA, 2013 dated 13th June, 2017
Commencement of proviso to section 2(87) of

CA2013 dated 20th September, 2017
Notification dated 23 January, 2018 regarding

commencement of Companies Amendment
Act 2017
Commencement Notification dated 09.02.2018
Commencement notification dated 07.05.2018
Commencement notification date 1 July, 2019
Commencement Notification dated 14th August,

2019
Exemption to Government Companies under

section 462 of the CA 2013-Notification dated
02/03/2020
Notification regarding Companies

(Amendment) Act, 2020 dated 28.09.2020
Commencement notification dt 11.02.2021

2. II - Incorporation of The Companies (Incorporation) The Companies (Incorporation) General Circular No. 11/2014 Notification regarding commencement of
companies and Rules, 2014 dated 31st March, Amendment Rules, 2015 dated 01st dated 12th May, 2014 - One section 13 and 14 of Companies (Amendment)
matters incidental 2014. May, 2015. time opportunity for Act, 2015 dated 14th December, 2015.
thereto extension of period of
Reservation of Name. Corrigendum to the commencement
notification of the Companies Amendment Act
The Companies (Incorporation) Second 2017 dated 21st June, 2018
Amendment Rules, 2015 dated 29th
May, 2015. General Circular No. 12/2014 Commencement notification dated 5th July,
dated 22nd May, 2014- 2018
Applicability of PAN
requirement for Foreign Commencement notification dated 5th July,
The Companies (Incorporation) Nationals. 2018
Amendment Rules, 2016 dated 22nd
January, 2016. General Circular No. 13/2014
dated 23rd May, 2014-
Notification under section 396 of Extension of validity period PERIOD/DAYS OF EXTENSION FOR
Companies Act, 2013 dated: 22nd for names reserved as on 31st NAMES RESERVED AND RESUBMISSION
January, 2016. March, 2014. OF FORMS Notification Dated 22.04.2020
Notification dated 23rd March, General Circular No. 16/2014 Commencement Notification dated 22.07.2021
2016 - Notification for CRC dated 10th June, 2014-
phase-2 Incorporation. Applicability of PAN
requirement for Foreign
Nationals.
The Companies (Incorporation) Second

Amendment Rules, 2016 dated 23rd
March 2016. General Circular No. 18/2014
dated 11th June, 2014-
Clarification for filing of
form No. INC-27 for
The Companies (Incorporation) Third conversion of company from
Amendment Rules, 2016 dated 27th public to private under the
July, 2016. provisions of Companies
Act, 2013.
The Companies (Incorporation) Fourth

Amendment Rules, 2016 dated 1st General Circular No. 23/2014
October, 2016. dated 25th June, 2014-
Clarification relating to
incorporation of a company
i.e. company Incorporated
outside India.
The Companies (Incorporation) Fifth
amendment rules dated 29th Dec, 2016
effective from 01st January, 2017.
General Circular No. 26/2014
The Companies (Incorporation) Clarification with regard to
Amendment Rules, 2017 dated 25th use of the words
January, 2017 effective from 30th "Commodity Exchange" in a
January, 2017. company.
The Companies (Incorporation) Second

Amendment Rules 2017 dated 27th
July, 2017 General Circular No. 29/2014
dated 11th July, 2014-
Registration of names of the
The Companies (Incorporation) Companies shall be in
Amendment Rules,2018 dated 20th consonance with the
January, 2018 provisions of the Emblems
and Names (Prevention of
Improper Use) Act, 1950.
The Companies (Incorporation)
Second Amendment Rules, 2018 dated
23.03.2018
The Companies (Incorporation) Third dated 19th July, 2014-
Amendment Rules, 2018 dated Extension of validity of
27.07.2018 reserved names.
Draft amendment to rule 8 of the Clarification regarding

Companies (Incorporation) Rules, 2014 applicability of section
dated 17.12.2018 16(1)(a) of the CA 2013 with
reference to cases under
Companies (Incorporation) 4th corresponding provisions of
Companies Act, 1956 dated
Amendment Rules,2018 dated
16.05.2017.
19.12.2018
Companies (Incorporation)
Amendment Rules, 2019 dated
Clarification on filing of e-
21.02.2019 form RD- l-Conversion of
public company into private
Companies (Incorporation) 2nd company and change in a
Amendment Rule 2019 dated Financial Year dated
06.03.2019 11.03.2019
Companies (Incorporation) 3rd General Circular No. 05/2022

Amendment Rule 2019 dated dated 30.05.2022 – Micro
29.03.2019 Finance/ Micro Credit as an
Object Clause of MOA of
Companies (Incorporation) 4th Section 8 companies
Amendment Rule, 2019 dated registered under the CA 2013
25.04.2019 - Clarification
Companies (Incorporation) Fifth

May, 2019
Companies (Incorporation) Sixth

June, 2019
Companies (Incorporation) Seventh

August, 2019
The Companies (Incorporation)

Amendment Rules 2020 dated 18th
February, 2020
Companies (Incorporation) Third

amendment Rules, 2020 dated 24th
December, 2020
Companies (Incorporation) 2nd

01.02.2021
Companies (Incorporation) 3rd

05.03.2021
Companies Incorporation 4th

07.06.2021
Company (Incorporation) Fifth

Amendment Rules 2021 dated
22.07.2021
Company (Incorporation) second

20.05.2022
Companies (Incorporation) Third

Amendment Rules 2022 dated
18.08.2022
Companies (Incorporation)
21.01.2023
3. III - Prospectus and The companies (Prospectus and The companies (Prospectus and General Circular 43/2014 Commencement notification dated 07th
allotment of securities allotment of securities) rules, allotment of securities) Amendment dated 13th November, 2014- August, 2018
2014 dated 31st March, 2014. rules, 2014 dated 30th June, 2014. Issue of FCCBs [FCCBs and
Foreign Currency Bonds
The companies (Prospectus and (FCBs)] – Clarification
allotment of securities) Amendment regarding applicability of Commencement notification dt 05.03.2021
rules, 2018 dated 7th May, 2018 provisions of Chapter III of
the Companies Act, 2013.
The companies (Prospectus and
allotment of securities) Second
Amendment rules, 2018 dated 7th
August, 2018 General Circular dated 03rd
August, 2016- Issuance of
Companies (Prospectus and allotment rupee bonds to overseas
of securities) 3rd Amendment Rules investors by Indian
2018 companies.
Companies (Prospectus and Allotment

of Securities) Amendment Rules, 2019
dated 23.01.2019 General Circular - Extension
of last date of filing of Form
Companies Prospectus and Allotment PAS-6-- reg. dated 28th Nov.,
of Securities) Second Amendment 2019
Rules, 2019 dated 19.02.2019

of Securities) Third Amendment Rules,
2019 dated 22.o5.2019
Companies (Issue of Global Depository

Receipts) Amendment Rules, 2020
dated 13.02.2020

dated 16.10.2020
Notification dated 05.05.2022 -

Companies (Prospectus and allotment

of securities) Amendment Rules, 2023
dated 20.01.2023
4. IV - Share capital and The Companies (Share capital The Companies (Share capital and General Circular No. 19/2014 Order under the proviso to the clause (d) Commencement notification dated 07.08.2018
debentures and debentures) rules, debentures) amendment rules, 2014 dated 12th June, 2014- of sub-section (2) of section 68 of the
2014 dated 31st March, 2014. dated 18th June, 2014. Clarification on Rules Companies Act, 2013 dated 10th March,
prescribed under the 2016.
Companies Act, 2013-
Matters relating to share
The Companies (Share capital and capital and debentures.
debentures) Amendment rules, 2015
dated 18th March, 2015.

dated 11.05.2020 -
The Companies (Share Capital and Clarification on dispatch of
Debentures) Second Amendment notice under section 62(2) of
th
Rules, 2015 dated 29 May, 2015. Companies Act, 2013 by
listed companies for rights
issue opening upto 31st July,
2020
The Companies (Share Capital and
Debentures) Third Amendment Rules,
2015 dated 06th November, 2015.
dated 03.08.2020 -
Clarification on dispatch of
The Companies (Share Capital and notice under section 62(2)
Debentures) Amendment Rules, 2016 Companies Act, 2013 by
dated 10th March, 2016. listed companies for rights
issues opening upto 31st
December, 2020
Debentures) Second Amendment
Rules, 2016 dated 29th March, 2016.

Debentures) Third Amendment Rules,
2016 dated 19th July, 2016.

Debentures) Fourth Amendment Rules,
2016 dated 12th August, 2016.

Debentures) Amendment Rules, 2018
dated 10th April, 2018

Debentures) 2nd Amendment Rules,
2018 dated 7th May, 2018

dated 16 August, 2019

dated 05.06.2020

Debentures) Second Amendment
Rules, 2020

dated 11.02.2021
Notification dated 04.05.2022 – The

Companies (Share Capital and
Companies (Share Capital and

dated 21.01.2023
5. V - Acceptance of The Companies (Acceptance of The Companies (Acceptance of General Circular No. 27/2014 Notification dated 6th June, 2014 –
deposits by deposits) rules, 2014 dated 31st deposits) amendment rules, 2014dated dated 30th June, 2014- Commencement of provisions of sub sections
companies March, 2014. 06th June, 2014. Clarification regarding filing (2) and (3) of section 74. .
of Form DPT4 under
Companies Act, 2013.
The Companies (Acceptance of General Circular No. 5/2015
deposits) amendment rules, 2015 dated dated 30th March, 2015-
31st March, 2015. Clariflcation regarding
applicability of Companies
(Acceptance of Deposits)
Rules, 2014.
The Companies (Acceptance of

Deposits) Second Amendment Rules,
2015 dated 15th September, 2015. General Circular No. 9/2015
Clarification on repayment of
deposits accepted by the
The Companies (Acceptance of companies before 1st April,
Deposits) Amendment Rules, 2016 2014.
dated 29th June, 2016.
Clarification regarding the
The Companies (Acceptance of timelines for making
Deposits) Amendment Rules, 2017 applicable/available new Form
(315 KB) dated 11th May, 2017. DPT-3 issued vide the Companies
(Acceptance of Deposits) Second
27th September, 2017
The Companies (Acceptance of
Deposits) Second Amendment Rules, Clarification regarding the
2017 dated 19th September, 2017. timelines for making
applicable/available new Form
DPT-3 issued vide the Companies
The Companies (Acceptance of (Acceptance of Deposits) Second
Deposits) Amendment Rules, 2018 Amendment Rules, 2017
dated 5th July, 2018.
Companies (Acceptance of Filing of one time return in DPT-3

Deposits),Amendment Rules, 2019 Form dated 12.04.2019
dated 22.01.2019
Companies (Acceptance of dated 20.06.2020 Clarification
Deposits),Amendment Rules, 2019 with regard to creation of deposit
dated 30.04.2019 repayment reserve of 20% u/s. 73
(2) (C ) of the companies Act
2013 and to invest or deposit 15%
of amount of debentures u/r.18 of
Companies (Share capital and
Companies (Acceptance of Deposits), Debentures) Rules 2014 -
Rules, 2020 dated 07.09.2020 COVID-19 -Extension of time
The Companies (Acceptance of General Circular No. 34/2020

Deposits) Amendment Rules, 2022 dated 29.09.2020 - Clarification
dated 29.08.2022 with regard to creation of deposit
repayment reserve of 20% u/s. 73
(2) (C) of the Companies Act
2013 and to invest or deposit 15%
of amount of debentures u/r.18 of
Companies (Share capital and
Debentures) Rules 2014 -
COVID-19 - Extension of time-
regarding.
6. VI - Registration of The Companies (Registration of The Companies (Registration of General Circular No. 23/2020 Commencement notification dated 05th July,
Charges Charges) rules, 2014 dated 31st Charges) Amendment Rules, 2015 dated 17.06.2020 Scheme for 2018;
March, 2014. dated 29th May, 2015. relaxation of time for filing forms
related to creation or modification
The Companies (Registration of
of charges under the Companies
Charges) Amendment Rules, 2017 Commencement Notification July 01, 2019
dated 7th April, 2017. Act, 2013
The Companies (Registration of General Circular No. 32/2020

Charges) Amendment Rules, 2017 dated 28.09.2020 - Extension
dated 5th July, 2018. of time - Scheme for
relaxation of time for filing
forms related to creation or
Companies (Registration of Charges) modification of charges
under the Companies Act,
2nd Amendment Rules,2018 dated
2013
19.12.2018
Companies (Registration of Charges)
dated 03.05.2021 – Relaxation
Amendment Rules, 2019 dated of time for filling forms related
30.04.2019 to creation and modification of
charge under the Companies
Notification dated 27.04.2022 – Act, 2013.
Companies (Registration of Charges)
Amendment Rules, 2022 General Circular No. 12/2021
of time for filing forms related
to creation and modification of
The Companies (Registration of charges under the Companies
Charges) Second Amendment Rules, Act, 2013 – Extension of time
2022 dated 29.08.2022
7. VII - Management The Companies The Companies General Circular No. 17/2014 Notification dated 31st March, 2015 relating to
and administration (Management and (Management and administration) dated 11th June, 2014 - Filing Delegation of Power to RDs u/s 94(5) read
administration) rules, amendment rules, 2014 dated 23rd June, of MGT-10-clarification. with section 458 of CA, 2013.
2014 dated 31st March, 2014. 2014.

The Companies dated 17th June, 2014-
(Management and administration) Clarification with regard to
second amendment rules, 2014dated voting through electronic
24th July, 2014. means.
The Companies (Management and General Circular No.

administration) Amendment Rules, 22/2014 dated 25th June,
2015 dated 19th March, 2015. 2014 -Clarification with
regard to format of annual
return applicable for
Financial Year 2013-14 and
fees to be charged by
companies for allowing
The Companies (Management and inspection of records.
Administration) Amendment Rules,
2015 dated 28th August, 2015. General Circular No.
28/2014 dated 09th July, 2014
-Clarification on form MGT-
14 through STP mode.
The Companies (Management and
Administration) Second Amendment
Rules, 2015 dated 24th September,
2015. General Circular 45/2014
dated 18th November, 2014 -
Extension of time for holding
Annual General Meeting
The Companies (Management and (AGM) under section 96(1)
Administration) Third Amendment of the Companies Act, 2013-
Rules, 2015 dated 16th November, Companies registered in
2015. State of Jammu and Kashmir.
The Companies (Management and General Circular 10/2015

Administration) Amendment Rules, dated 13th July, 2015-
2016 dated 23rd September, 2016. Relaxation of Additional Fee
and Extension of last date for
filling MGT-7 and AOC-4.
The Companies (Management and General Circular No. 14/2015

Administration) Amendment Rules, dated 28th October, 2015 -
2018 dated 16.02.2018 Relaxation of additional fees
and extension of last date of
The Companies (Significant Beneficial filing of AOC-4, AOC-4
Owners) Rules, 2018 dated XBRL and MGT-7 E-Forms
13.06.2018 under the Companies Act,
2013.
Companies (Management and
Administration) 2nd Amendment
Rules, 2018 dated 13.06.2018 General Circular No. 15/2015
dated 30th November, 2015 -
Companies (Significant Beneficial
Relaxation of additional fees
Ownership) Amendment Rules, 2019
dated 08.02.2019 and extension of last date of
in filing of forms MGT-7
(Annual Return) and AOC-4
Companies (Significant Beneficial (Financial Statement) under
Owners) Second Amendment Rules,
2019 dated 01.07.19
dated 30th December, 2015 -
Companies (Management and
in filing of forms MGT-7
administration) Amendment rules
2020 dated 28.08.2020
(Financial Statement) under
Companies Management and the Companies Act, 2013-
administration) Amendment rules, State of Tamil Nadu and UT
2021 dated 05.03.2021 of Puducherry.
Companies (Management and Relaxation of additional fees

Administration) Amendment Rules, and extension of last date of
2022 dated 06.04.2022 filing Form BEN-2 dated
06.09.2018
Clarification in filing BEN-1

Companies (Management and under CA 2013 dated
Administration) Amendment Rules, 10.09.2018
2023 dated 20.01.2023
ln filing of CRA-4 (Cost
Audit Report in XBRL
format) dated 10.12.2018
CRA-2 – Additional Fee reg

dated 04.04.2019
General Circular for the

Extension of last date Form
BEN-2 dated 29 July 2019
General Circular for

filing of Form BEN-2 and
BEN-1 under the Companies
Act, 2013 dated 24 Sep, 2019
General Circular for

and extension of last date in
filing of forms MGT-7
the Companies Act, 2013- UT
of J&K and UT of Ladakh
dated 28th November, 2019

filing Form BEN-2 dated
01.01.2020

filing of AoC-4 NBFC (Ind
AS) and AoC-4 CFS NBFC
(Ind AS) for FY 2018-19
2013 dated 30 Jan 2020

filing of forms MGT-7
the Companies Act, 2013
2013- UT of J&K and UT of
Ladakh dated 31st Jan, 2020

dated 08.04.2020 -
Clarification on passing of
ordinary and special
resolutions by companies
under the Companies
Act,2013 and rules made
thereunder on account of the
threat posed by Covid-19.

dated 13.04.2020 -
2013 and rules made
thereunder on account of the
threat posed by Covid-19.
General Circular No.

18/2020 dated 21.04.2020 -
Holding of AGMs by
companies whose financial
year ended on 31st
December, 2019

dated 05.05.2020 -
Clarification on holding of
annual general meeting
(AGM) through video
conferencing (VC) or other
audio visual means (OAVM)

dated15.06.2020 - Extension
of Time for EGMs

dated 17.08.2020 -
Clarification on Extension of
(AGM) for the financial year
ended 31.03.2020,
Companies Act, 2013

dated 10.09.2020 -
filing of CRA-4 (form for
filing of cost audit report) for
FY 2019-20 under the
Companies Act, 2013

dated 28.9.2020 - Extension
of time for EGM through
Video Conference (V)C or
Other Audio Visual Means
(OAVM) or passing of
certain items only through
postal ballot without
convening general meeting

dated 01.12.2020 -
filing of CRA-4 (form for
filing of cost audit report) for
FY 2019-20 under the
Companies Act, 2013
General circular No. 39/2020

dated 31.12.2020 -
under the Companies
Act,2013 read with rules
made thereunder on account
of COVID-19- Extension of
time.

dated 13.01.2021 -
AGM through VC other
OAVM.

dated 29.01.2021 -
Relaxation of additional fee
in filing all AOC-4 e-forms

dated 23.06.2021 –
resolutions

dated 30.06.2021 –
Relaxation on levy of
additional fees in filing of
certain forms under the
Companies Act, 2013 and
LLP Act, 2008- extension of
time

dated 29.10.2021 –
additional fees in filing of e-
forms AOC-4, AOC-4(CFS),
AOC-4, AOC-4 XBRL,
AOC-4 Non XBRL and
MGT-7/MGT-7A for the
financial year ended on
31.03.2021 under the
Companies Act, 2013 – Reg.

dated 08.12.2021 –
Clarification of holding of
(AGM) through Video
Conference (VC) or Other
Audio Visual Means
(OAVM)

dated 08.12.2021 –
Ordinary and Special
Resolutions by the
companies under the
Companies Act, 2013 read
with rules made thereunder
on account of COVID-19-
Extension of timeline

dated 14.12.2021 –
(AGM) through Video
Audio Visual Means
(OAVM)

dated 29.12.2021 –
AOC-4 XBRL, AOC-4 Non
XBRL, and MGT-7, MGT-
7A for the financial year
ended on 31.03.2021 under

dated 14.02.2022 –
AOC-4 XBRL, AOC-4 Non-
XBRL and MGT-7/MGT-7A
for the financial year ended
on 31.03.2021 under the

dated 05.05.2022 –
(AGM) through Video
Conference (VC) or other
Audio Visual Means
(OAVM).

dated 05.05.2022 –
ordinary and Special
resolutions by the Companies
2013 read with rules made
thereunder on account of
COVID-19 – Extension of
timeline
General Circular No.10/2022-

dated 28/12/2022 -
(AGM) through Video
Audio Visual Means (OAVM)-
reg.
8. VIII - Declaration and The Companies (Declaration The Companies (Declaration and Relaxation of additional fees Notification dated 13th January, 2016 -
payment of Dividend and payment of Dividend) rules, payment of Dividend) Amendment for filing form IEPF-1 dated Commencement of sub-sections (5), (6) and
2014 dated 31st March, 2014. rules, 2014 dated 12th June, 2014. 7th September, 2016. (7) of section 125 of CA 2013.
Clarification Regarding
IEPF Authority Filing of Offline Challans
(Recruitment, Salary and other The Companies (Declaration and with IEPF Authority under Notification dated 5th September, 2016 under
Terms and Conditions of Payment of Dividend) (Amendment) Companies Act dated 05th Sub-section (3) of section 1 of the Companies
Service of Officers and other Rules, 2015 dated 24th February 2015. December, 2016. Act, 2013(18 of 2013: some sub-sections of
Employees) Rules, 2016- yet to section 124.
be legislatively vetted.
The Companies (Declaration and Clarification regarding due

Payment of Dividend) Second date of transfer of shares to Notification dated 20th February, 2017
Investor Education and Amendment Rules, 2015 dated 29th IEPF Authority dated 07th regarding Notification regarding IEPF
Protection Fund Authority May, 2015. December, 2016. Authority - Extending the period of tenure of
(Appointment of Chairperson CEO (Additional Charge).
and Members, holding of Clarification regarding online
meetings and provision for Investor Education and Protection Fund generation of Challans for
offices and officers) Rules, 2016 Authority (Appointment of Offline payment cases dated
dated 13th January, 2016. Chairperson and Members, holding of 20.04.2017 Notification dated 09.11.2021 – Investor
meetings and Provision for offices and Education and Protection Fund Authority
officers) Amendment Rules, 2016 – 5th Transfer of shares to IEPF (Accounting, Audit, Transfer and Refund)
September, 2016 Authority dated 27.04.2017 Second amendment rules, 2021
IEPF Authority (Recruitment,
Salary and other Terms and File Formats for Transfer of
Conditions of Service Officers Shares to the demat account
and other Employees), Rules Investor Education and Protection Fund of Investor Education and
2016 dated 11th April, 2016. Authority (Accounting, Audit, Transfer Protection Fund (IEPF)
and Refund) Amendment Rules, 2017 Authority dated 28.04.2017.
dated 28th February, 2017.
Transfer of shares to IEPF
Investor Education and Authority dated 16.05.2017.
Protection Fund Authority
Investor Education and (Accounting, Audit, Transfer Clarification regarding due
Protection Fund Authority and Refund) Second date of transfer of shares to
(Accounting, Audit, Transfer Amendment Rules, 2017 dated IEPF Authority dated
and Refund) Rules, 2016 – 5th 13th October, 2017 29.05.2017.
September, 2016
Clarification regarding
transmission of Securities by
Investor Education and Protection Fund Operation of Law dated
Authority (Accounting, Audit, Transfer 05.06.2017.
and Refund) Second Amendment
Rules, 2019.

filing of Form IEPFA-1A
and Form IEPF-2 dated
25.10.2019

16/2020 dated 13.04.2020 -
filings under section 124 and
section 125 of the
Companies Act 2013 r/w
IEPFA (Accounting, Audit,
Transfer and Refund) Rules
2016 in view of emerging
situation due to outbreak of
COVID– 19.
General Circular number

35/2020 dated 29.09.2020 -
Fillings under section 124
and section 125 of the
Companies Act 2013 r/w
IEPFA (Accounting, Audit,
Transfer and Refund) Rules
2016 in view of extension of
CFSS, 2020
9. IX - Accounts of http://www.mca.gov.in/Ministry The Companies (Accounting General Circular No. 08/2014 The Companies (Removal of Notification relating to effective date of
Companies /pdf/companiesINC3rdAmendm Standards) Amendment Rules, 2008 dated 04/04/2014- Difficulties) Second Order, 2016 dated provisions of section 135 and Schedule VII of
entRules_30032019.pdf dated 27.03.2008 Commencement of 29.03.2016 Companies Act, 2013 dated 27/02/2014
provisions of the Companies
Act, 2013 with regard to
maintenance of books of
The Companies (Accounts) accounts and preparations/ Notification relating to amendments of
The Companies (Accounts) adoption/filing of financial
rules, 2014dated 31/03/2014 Schedule VII of Companies Act, 2013 dated
Amendment rules, 2014 dated statements, auditor’s report, 27/02/2014
14/10/2014 Board’s report and
attachments to such
The companies (CSR policy) statements and reports-
rules, 2014 dated 27/02/2014 Applicability with regard to Corrigenda to Notification no. GSR 261E
The Companies (Accounts) relevant financial year.
dated 31.03.2014 regarding Schedule VII [w.r.t
Amendment rules, 2015 dated
16/01/2015 CSR Activities].
21/2014 dated 18/06/2014-
The Companies (Indian The Companies (CSR policy) Clarifications with regard to
Accounting Standards) Rules, amendment rules, 2014 dated provisions of Corporate
2015 dated 16.02.2015 12/09/2014 Notification dated 31/03/2014 for Amendment
Social Responsibility under
to Schedule II
section 135 of the Companies
Act, 2013.
The Companies (Filing of General Circular No.
Documents and Forms in Amendment in schedule VII of Companies
Extensible Business Reporting 35/2014 dated 27/08/2014- Act, 2013. Notification dated 06/08/2014
language) Rules, 2015 dated Clarification Accounting
09.09.2015 The Companies (CSR policy) Standards(AS) 10- Amendment in schedule II of Companies Act,
amendment rules, 2015 dated Capitalization of Cost- 2013. Notification dated 29/08/2014
The National Financial 19/01/2015 regarding
Reporting Authority (Manner of
Appointment and other Terms General Circular No.
and Conditions of Service of 36/2014 dated 17/09/2014- Notification dated 18/09/2014 for National
Chairperson and Members) The Companies (Accounts) Second Clarification with regard to Advisory Committee on Accounting Standards
Rules, 2018 dated 21.03.2018. Amendment Rules, 2015 dated provisions of Corporate
04th September, 2015 Social Responsibility (CSR)
The National Financial under section 135 of the
Reporting Rules dated Companies Act, 2013. Notification dated: 24.10.2014 - Amendment
13.11.2018 in Schedule VII of the Companies Act, 2013
The Companies (Accounting
Standards) Amendment Rules, 2016
dated 30.03.2016 General Circular No. 39/2014
National Financial Reporting dated 14/10/2014- The Companies (Indian Accounting Standards)
Authority (Meeting for Clarification Relating to
Rules, 2015. Notification dated 16/02/2015
Transaction of Business) Rules, Consolidated Financial
2019 dated 22.05.2019 The Companies (Indian Accounting Statements
Commencement of section 125(5) and (6) of
Standards) Amendment Rules, 2016 Companies Act,2013 FAQs on Corporate
dated 30.03.2016 Social Responsibility dated 13.01.2016
General Circular 01/2015
dated 03/02/2015-
Constitution of a High Level
Notification regarding sub-section (6) of
Committee to suggest
section 129 of the Companies Act, 2013 (18 of
measures for improved
The Companies (Indian Accounting 2013) dated 04.09.2015
monitoring of the
Standards) (Amendment) Rules, 2017
implementation of Corporate
dated 17th March, 2017
Social Responsibility policies
by the companies under
Section 135 of the Notification regarding sub-section (1) of
Companies Act, 2013 section 467 of the Companies Act, 2013 (18 of
2013) dated 04.09.2015 Alterations in
Schedule III dated 04 Sep, 2015
The Companies(Filing of Documents
and Forms in Extensible Business General Circular 10/2015
Reporting Language) Amendment dated 13/07/2015- Relaxation
Rules, 2016 dated 04.04.2016 Notification dated 04.09.2015 -regarding sub-
of Additional Fee and
Extension of last date for section (6) of section 129 of the Companies
filling MGT-7 and AOC-4 Act, 2013 (18 of 2013) – Applicability of few
provisions in Schedule III to Government
The Companies (Corporate Social companies
Responsibility Policy) Amendment
Rules, 2016 dated 23.05.2016 General Circular No. Notification for amendment in S.O.2425(E)
11/2015 dated 21/07/2015- dated 18.09.2014 - section 210A of Companies
Clarification with regard to Act 1956 dated 10.09.2015
circulation and filing of
financial statement under
relevant provisions of the
Companies Act, 2013 Amendment in Schedule III of the Companies
The Companies (Accounts) Act, 2013- Notification dated 06th April, 2016.
27.07.2016
The Companies (Filing of Documents dated 16.09.2015-Extension Notification dated 17th November, 2016 to
and Forms in Extensible Business for a period of one month for amend Schedule II.
Reporting language) Amendment the High Level Committee
Rules, 2017 dated 06.11. 2017 on CSR.
The Companies (Accounts) Corrigendum to Notification no. GSR 1075E

Amendment Rules, 2017 dated dated 17.11.2016 regarding Schedule II.
07.11.2017 General Circular No. 14/2015
dated 28.10.2015- Relaxation Notification dated 30th March, 2017 -
Companies (Filing of Documents and of additional fees and Amendment in Schedule III to the Companies
Forms in Extensible Business extension of last date of Act, 2013.
Reporting Language), Second filing of AOC-4, AOC-4
Amendment, Rules, 2017 dated XBRL and MGT-7 E-Forms Notification dated 23rd March, 2017 -
04.12.2017. under the Companies Act, Substitution of ICSI and ICAI nominee on
2013 NACAS
The Companies (Accounts)
Amendment Rules, 2018 dated National Advisory Committee on Accounting
27.02.2018 General Circular No. 15/2015 Standards dated 21st September, 2017
dated 30.11.2015-Relaxation
of additional fees and
The Companies (Filing of Documents
extension of last date of in Notification regarding Exemption to Government
and Forms in Extensible Business
Reporting Language) Amendment filing of forms MGT-7 Companies under section 129(6) of Companies Act,
Rules, 2018 dated 08.03.2018 (Annual Return) and AOC-4 2013 from recognizing Deferred Tax Assets/
(Financial Statement) under Deferred Tax Liability under AS-22/Ind AS-12
the Companies Act, 2013 dated 5.2.2018
The Companies (Indian Accounting
Standards) Amendment Rules, 2018 Notification regarding Exemption for segment
dated 28.03.2018 General Circular No. 16/2015 reporting dated 23.02.2018
Companies (Accounting Standards) Commencement Notification dated 21.03.2018
extension of last date of in Notification regarding amendments in the
18.06.2018
filing of forms MGT-7 notification number S.O. 529(E) dated 05.02.2018
The Companies (Accounts) Commencement Notification dated 13.06.2018
31/07/2018 the Companies Act, 2013-
State of Tamil Nadu and UT
Constitution of NFRA dated 01.10.2018
of Puducherry
The Companies (Corporate Social
Commencement notification dated 01.10.2018
Responsibility Policy) Amendment
Rules, 2018 Regarding amendments in Schedule III to the
Companies Act, 2013-reg. dated 11.10.2018
The Companies (Indian Accounting dated 12.01.2016-Frequently
Standards) Second Amendment Asked Questions (FAQs) Commencement notification dated 24.10.2018
Rules,2018 dated 20.09.2018 with regard to Corporate dated 24.10.2018
Companies (Indian Accounting section 135 of the Companies Amendment of item no. (ix) in the Schedule VII
Standard) Amendment Rules, 2019 Act,2013 of the Companies Act, 2013 dated 24.08.2020
dated 30.03.2019
Companies (Indian Accounting

Standard) Second Amendment Rules, General Circular No. 04/2016 Notification dated 24.03.2021, Amendment to
2019 dated 30.03.2019 dated 27.04.2016- schedule III to the Companies Act, 2013.
Clarification with regard to
companies (Accounting
Standards) Amendment
Amendment in Schedule VII dated
30.05.2019 Rules, 2016

National Financial Reporting Authority
dated 16.05.2016-
(Amendment) Rules, 2019 dated 5th
September, 2019 Clarification with regard to
provisions of Corporate
section 135 of the Companies
Companies (Accounts) Amendment Act, 2013
Rules, 2019 dated 22nd October, 2019

dated 29.07. 2016-

Companies (Accounts) Amendment
filing AOC-4, AOC-
Rules, 2020 dated 30th January, 2020
4(XBRL), AOC-4 (CFS) and
MGT-7 under the Companies
Act, 2013
Companies (Indian Accounting
dated 24.07.2020
dated 07.12. 2016-
Amendment of the Companies (CSR on Annual filing upto
Policy) Rules, 2014 of the Companies 31.12.2016 – in the State of
Act, 2013 dated 24.08.2020 J&K
obligation with the Indian
Companies (Accounts) amendment
rules, 2021 dated 24.03.2021 Accounting Standards (Ind
AS) and Rule 4 of
Companies (Indian
Company (Accounts) second Accounting Standards) Rules
2015-payment banks, small
amendment rules, 2021 dated
01.04.2021 finance banks which are
subsidiaries of Corporates
Companies (Indian Accounting dated 13th September, 2017
dated 18.06.2021
Companies (Accounting Standards) Relaxation of additional fees

Rules, 2021 dated 23.06.2021 and extension of last date of
filing of AOC-4 XBRL E-
Forms using Ind AS under
Notification dated 11.02.2022 – dated 26th October, 2017
Companies (Accounts) Amendment
Rules, 2022 –reg form CSR-2 as an
addendum to form AOC-4 Clarification with regard to
provisions under section 135
(5) of the Companies Act,
2013.
Companies (Accounts) Second
amendment Rules, 2022 dated Relaxation of additional fees
31.03.2022 and extension of last date of
in filling of forms MGT-
7(Annual Return) and AOC-
Companies (Accounts) Third 4 Financial Statement Under
Amendments Rules, 2022 dated the companies Act,2013-
31.05.2022 State of Kerala- reg dated
05.10.2018
The additional fee waiver

NFRA Amendment Rules, 2022 dated vide circular No.10 dated
17.06.2022 29th October 2018 has been
implemented w.e.f 31st
October midnight dated
Companies (Accounts) Fourth 30.10.2018
Amendment Rules, 2022
Extension of Last Date of
filing of Forms NFRA-1
Amendment of the Companies (CSR dated 13.12.2018
Policy) Rules, 2014 of the Companies
Extension of Tenure of High
Act, 2013 dated 20.09.2022
Level Committee or
Corporate Social
Companies (Accounts) Amendment Responsibility -2018 dated
Rules dated 20.01.2023 08.03.2019
MCA circular Extension of

last date of filing of Form
NFRA-2 dated 27th Nov,
2019
MCA circular Extension of

last date of filing of Form
NFRA-2 dated 5th March,
2020

dated 23.03.2020 -
Clarification on spending of
CSR Funds for COVID-19
dated 23 March, 2020

dated 13.04.2020 - COVID-
19 related FAQs on CSR

dated 30.04.2020 Extension
of the last date of filing of
Form NFRA-2

of the last date of filing of
Form NFRA-2.

dated 13.01.2021 -
CSR funds for Awareness
and public outreach on
COVID-19 Vaccination
programme.

dated 22.04.2021 -
CSR funds for setting up
temporary COVID Care
facilities and makeshift
hospitals-reg
General Circulation No. 09/2021 -

creating health infrastructure for
COVID care’, ‘establishment of
medical oxygen generation and
storage plants’ etc
Circular_20052021 dated
20.05.2021 – Clarification on
offsetting the excess CSR
spent for FY 19-20 reg.

dated 30.07.2021 –
CSR funds for COVID-19
vaccination – reg.

dated 25.08.2021 –
Frequently asked questions
(FAQs) on Corporate Social
Responsibility (CSR)

dated 26.07.2022 -
CSR funds for "Har Ghar
Tiranga" campaign- reg
10. X - Audit and The Companies (Audit and The Companies (Audit and auditors) General Circular No. 33/2014 The Companies (Removal Of
auditors auditors) rules, 2014 dated amendment rules, 2014 dated dated 31/07/2014- Difficulties) Seventh Order, 2014 dated
31/03/2014 14/10/2014 Clarification with regard to 04/09/2014 Companies (cost records and audit) Amendment Rules,
applicability of provisions of 2018 dated 03.12.2018
section 139(5) and 139(7) of
the Companies Act,2013
The Companies (Cost Records The Companies (Cost Records and The Companies (Auditor's Report) Order,
and Audit) rules, 2014 dated Audit) Amendment Rules, 2014dated 2015 dated 10/04/2015
30/06/2014 31/12/2014
dated 12/11/2014-
Clarification on matters The Companies (Auditor's Report) Order,
The Companies (cost records and relating to Cost Records and 2016 dated 29.03.2016
audit) (Amendment) Rules, 2015 dated Audit) Rules, 2014
12/06/2015
The Companies (Removal of Difficulties)

General Circular 02/2015 Order, 2016 dated 29.03.2016
The Companies (Audit and auditors) dated 11/02/2015-Extension
Amendment Rules ,2015 dated of time for filing of Notice of
14.12.2015 appointment of the Cost
Auditor in Form CRA-2. The Companies (Removal of Difficulties)
Second Order, 2016 dated 29.03.2016
The Companies (cost records and

audit) Amendment Rules, 2016 dated General Circular 08/2015
14.07.2016 dated 12/06/2015 –Extension The Companies (Removal Of
of time for filling CRA-2 for Difficulties) Third Order,2016 dated
FY 2015-16 and CRA-4 for 30.06.2016
FY 2014-15
The Companies (Audit and Auditors)
March, 2017 The Companies (Auditor's Report) Order,
General Circular no. 12/2015 2016 dated 25.02.2020
The Companies (Audit and dated 01.09.2015- Extension
auditors)Second amendment rules, of time for filing of cost audit
2017 dated 22/06/2017 report to the Central
Government for the Financial CARO 2020 dated 24.03.2020
Companies (cost records and audit) Year 2014-2015 in form
Amendment Rules, 2017 dated 07th CRA-4
December,2017
General Circular no. 15/2017
Companies (cost records and audit) dated 04-12-2017- Extension
Second Amendment Rules, 2017 dated of time for filing of cost audit
20th December,2017 report to the Central
Government in form CRA-4
The Companies (Audit and Auditors)

16.02.2018 Circular No. 8/2017 dated
25th July, 2017-Clarification
The Companies (Audit and Auditors) regarding exemption given to
Amendment Rules, 2018 dated private companies under
07.05.2018 section 143(3)(i) of the
Corrigendum related to Companies
(Audit and Auditors) Second
Amendment Rules, 2018 dated 17.
05.2018 General circular- 1/2018
dated 28.03.2018 Relaxation
Companies (Audit and Auditors) of additional fees and
Amendment Rules, 2021 dated extension of last date of
24.03.2021 filing of AOC-4 XBRL E-
Forms using Ind AS under
Companies (Audit and Auditors) the Companies Act, 2013
Second amendment Rules, 2021 dated
01.04.2021 Clarification for form ADT-I
filed through GNL-2 under
the Companies Act, 2O13-
reg dated May 13, 2019

filing of e-Form CRA-4
(Cost Audit Report) for FY
2018-19 under the
Companies Act, 2013 dated
24.10.2019
Extension of time for filing

of cost audit report to the
Central Government in form
CRA-4 for financial year
2018-19 dated 30.12.2019

dated 27.09.2021 – Extension
of last date of filing of Cost
Audit Report to the Board of
Directors under Rule 6(5) of
the Companies (Cost Records
and Audit) Rules, 2014-reg.

dated 29.10.2021 – Extension
of last date of filing of Cost
Audit Report to the Board of
Directors under Rule 6(5) of
the Companies (Cost Records
and Audit) Rules, 2014-reg.
11. XI - Appointment and The Companies (Appointment The Companies (Appointment and General Circular No. 14/2014 The Companies (Removal of Notification dated 09/01/2015, authorizing
qualification of and qualification of directors) qualification of directors) amendment dated 09/06/2014- Difficulties) Order, 2018 officers for filing complaint under section 159
directors rules, 2014 dated 31/03/2014 rules, 2014 dated 18/09/2014 Clarifications on Rules read with section 155 of the Companies Act,
prescribed under the 2013
Companies Act, 2013 -
Matters relating to
The Companies (Appointment and appointment and
qualification of directors) amendment qualifications of directors Notification dated 02/03/2020, Clarification on
rules, 2015 dated 19/01/2015 and Independent directors prosecutions filed or internal adjudication
proceedings initiated against Independent
General Circular No. 25/2014 Directors, non- promoters and non-KMP non-
The Companies (Appointment and dated 26/06/2014 executive directors-reg.
Qualification of Directors) Amendment Clarification on applicability
rules, 2017 dated 05/07/2017 of requirement for resident
director.
Notification dated 18/03/2021, Amendment in
Schedule V of the Companies Act, 2013
Schedule IV of the Companies
Act, 2013 dated 05th July, General Circular No. 38/2014
2017 dated 14/10/2014-Right of
persons other than retiring
Companies (Appointment and directors to stand for
Qualification of Directors) Amendment directorship - Refund of
Rules 2018. Dated 26.01.2018 deposit under section 160 of
the Companies Act, 2013 in
Companies (Appointment and certain cases.
Qualification of Directors) second
Amendment Rules 2018. Dated
07.05.2018
Companies (Appointment and dated 03/03/2015-General
Qualification of Directors) 3rd Circular 03/2015:
Amendment Rules, 2018 dated Clarification relating to filing
12.06.2018 of e-form DIR-I1 & DIR-12
Companies (Appointment and 2013.
Qualification of Directors) 4th
05.07.2018.
General Circular dated 05th
September, 2017 -
Companies (Appointment and Exemptions given to certain
Qualification of Directors) Fifth unlisted public companies
Amendment Rules, 2018 dated under the companies
21.08.2018 (Appointment and
Qualification of
Directors)Rules, 2014 from
the appointment of
Companies (Appointment and independent directors
Qualification of Directors) Sixth
20.09.2018
Filing DIR-3 KYC under the
Companies (Appointment and Companies Act. 2013-
Qualification of Directors) Amendment Regarding dated 27 June
Rules, 2019 dated 30.04.2019 2019
Companies (Appointment and General Circular No. 36/2020

Qualification of Directors) Second dated 20.10.2020 - Special
Amendment Rules, 2019 dated 16 measures under the
May, 2019 Companies Act 2013 and
LLP Act 2008 In view of
Companies (Appointment and COVID-18 outbreak-
Qualification of Directors) Third Extension –reg.
Amendment Rules, 2019 25 July 2019
Disqualification of DINs
dated 10.11.2021
Companies (Appointment and General Circular

Qualification of Directors) Fourth No.09/2022- Extension of
Amendment Rules, 2019 dated 30th time for filing e-form DIR-3
September, 2019 KYC and web-form DIR-3
KYC WEB without fee upto
Companies (Appointment and 15.10.2022 dated 28
September 2022
Qualification of Directors) Fifth
Amendment Rules, 2019 dated 22nd
October, 2019
Companies (Creation and Maintenance

of Databank of Independent Directors)
Rules, 2019 dated 22nd October, 2019
Notification of IICA as Institute for

maintenance of databank of IDs dated
22nd October, 2019
Companies (Appointment and

Qualification of Directors) Amendment
Rules, 2020 dated 28th February, 2020

Qualification of Directors) 2nd
29.04.2020.

Qualification of Directors) 3rd
amendment rules 2020 dated
23.06.2020

Qualification of Directors) 4th
29.09.2020

Qualification of Directors) fifth
December, 2020
Companies (creation and maintenance

of databank of Independent Directors)
18.06.2021
Companies (creation and maintenance

of databank of Independent Director)
2nd amendment rules, 2021 dated
19.08.2021

Rules, 2021 dated 19.08.2021

Rules, 2022 dated 01.06.2022

Qualification of Directors) Second
10.06.2022

Qualification of Directors) Third
29.08.2022

Rules, 2023 dated 20.01.2023
12. XII - Meetings of The Companies (Meetings of The Companies (Meetings of Board General Circular No. 19/2013 The Companies (Removal Of Notification on Notice regarding Board
Board and its powers Board and its powers) rules, and its powers) Amendment rules, dated 10/12/2013- Difficulties) Order, 2015 dated meetings under the Companies Act, 2013 dated
2014 dated 31/03/2014 2014 dated 12/06/2014 Clarification with regard to 13/02/2015 18th March, 2020
applicability of section
182(3) of the Companies Act,
2013
The Companies (Meetings of Board
and its powers) Second Amendment General Circular No. 3/2014
rules, 2014dated 14/08/2014 dated 14/02/2014-
The Companies (Meetings of Board Section 185 of the
and its powers) Amendment rules, Companies Act, 2013.
2015 dated 18/03/2015

The Companies (Meetings of Board dated 25/03/2014-
and its Powers) Second Amendment Clarification with regard to
Rules, 2015 dated 14th December, 2015 section 180 of the Companies
Act, 2013
The Companies (Meetings of board and

its powers) Amendment Rules, 2017 General Circular No. 15/2014
dated 30th March, 2017 dated 09/06/2014-
The Companies (Meetings of board and maintaining register in new
its powers) Second Amendment Rules, format [sub-section(9) of
2017 dated 13th July , 2017 section 186]

and its Powers) Amendment Rules, General Circular No. 30/2014
2018 dated 07.05.2018 dated 17/07/2014-
Clarification on matters
relating to Related Party
Transactions.
and its Powers) Amendment Rules,
2019 dated 11.10.2019
dated 10/03/2015
The Companies (Meetings of Board section 185 and 186 of the
and its Powers) Second Amendment Companies Act, 2013 - loans
Rules, 2019 dated 18 November, 2019. and advances to employees

and its Powers) Amendment Rules,
2020 dated 19th March, 2020 General Circular 6/2015
dated 09/04/2015-
Clarification under sub-
section (7) of Section 186 of
and its Powers) second amendment
rules, 2020 dated 23.06.2020 dated 03.05.2021 – Gap
between two board meetings
Companies (Meeting of Boards and its under section 173 of the
powers) Third Amendment Rules, 2020 Companies Act, 2013 –
dated 29.09.2020 Clarification regarding
Companies (Meeting of Board and its

powers) Fourth Amendment Rules,
2020 dated 30.12.2020
Companies (Meeting of Board and its

powers) Amendment Rules, 2021 dated
16.06.2021
13. XIII - Appointment The Companies (Appointment The Companies (Appointment and General Circular 7/2015 Second Proviso to sub-section (1) of Section
and remuneration of and remuneration of managerial remuneration of managerial personnel) dated 10/04/2015- 203 of Companies Act, 2013. Notification
managerial personnel personnel) rules, 2014 dated Amendment rules, 2014 dated Remureration to managerial dated 25/07/2014
31/03/2014 09/06/2014 person under Schedule XIII
of the Companies Act, 1956 -
payment for period
The Companies (Appointment and
Remuneration of Managerial
Personnel) Amendment Rules, 2016
dated 30.06.2016
The Companies (Appointment and

Personnel) Amdt Rules, 2020 dated
03.01.2020

Personnel) Amendment Rules, 2023
dated 21.01.2023
14. XIV - Inspection, The Companies (Inspection, Notification dated 31.12.2015- Notification
Inquiry and Inquiry and Investigation) rules, under section 458 of Companies Act, 2013:
Investigation 2014 dated 31/03/2014 Delegating of powers to RDs under section
208 of the said Act.
Arrests in connection with
Investigation by serious Fraud Notification dated 29.04.2016-Sub-section (1)
Investigation Office) Rules, of section 458 of the companies Act (18 of
2017 dated 24.08.2017 2013) dated 29.04.2016
Commencement of sub-sections (8) to (10) of

section 212 of CA 2013 dated 24.08.2017.
Notification under section 396 of CA 2013 –

ROC-cum-OL at Dehradun dated 26.10.2018
Notification under section 396 of CA 2013 –

ROC Vijayawada dated 26.10.2018
15. XV - Compromises, The Companies (Compromises, The Companies (Compromises, Clarification under section Notification dated 13th April, 2017 –
Arrangements and Arrangements and Arrangements and Amalgamations) 232(6) of the Companies Act, Commencement of section 234 of Companies
Amalgamations Amalgamations) Rules, 2016 Amendment Rules, 2017 dated 13th 2013 dated 21 August, 2019 Act, 2013
dated 14th December, 2016 April, 2017
Notification dated 03.02.2020-Commencemnet

The Companies (Compromises, of sub section (11) & (12) of section 230 of
Arrangements and Amalgamations) Companies Act, 2013
Amendment Rules, 2020 dated 3rd
February, 2020
The Companies (Compromises,

Arrangements and Amalgamations)
second Amendment Rules, 2020 dated
18th December, 2020
The Companies (Compromises,

01.02.2021
The Companies (Comporomise,

30.05.2022
16. XVI-Prevention of -
Oppression and
Mismanagement
17. XVII - The Companies (Registered The Companies (Registered Valuers The Companies (Removal Of Notification for delegation of powers under
Valuers and Valuation) Rules, and Valuation) Amendment Rules, Difficulties) Second Order, 2017 dated section 247 of CA 2013 to Insolvency and
Registered Valuers 2017 dated 18th October, 2017 2018 dated 09.02.2018 23rd October, 2017. Bankruptcy Board of India dated 23rd October,
2017
Companies (Registered Valuers and Insolvency and Bankruptcy Code

Valuation) 2nd Amendment Rules, (Amendment) Act, 2021 dated 12.08.2021
2018 dated 13.06.2018
Companies(Registered valuers and

valuation ) 3rd Amendment Rules, 2018
dated 25th September, 2018
Companies (Registered Valuers and

Valuation) Fourth Amendment Rules,
2018 dated 13th November, 2018
Companies (Registered Valuers and

Valuation) Amendment Rules, 2022
dated 22nd November, 2022
18. XVIII- Removal of The Companies ( Removal of The Companies (Removal of Names of General Circular 16/2016 In terms of Notification no. S.O.(E) dated
Names of Companies Names of companies from the Companies from the Register of dated 26.12.2016 – Removal 26.12.2016 – Sections 248 to 252 was made
from the Register of Register of Companies) Rules, Companies) Amendment Rules, 2017 of names of Companies from effective from 26.12.2016.
dated 12th April, 2017
Companies 2016 dated 26.12.2016 the Register of Companies –
clarification regarding
Companies (Removal of Names of availability of Form STX on
Companies from the Register of MCA-21 Portal
Companies) Amendment Rules, 2019
dated May 08, 2019 General Circular No. 03/2021
dated 15.01.2021 - Scheme
Companies (Removal of Names of
for condonation of delay for
Companies from the Register of
Companies) Amendment Rules, 2020 companies restored during
dated 29.06.2020 Dec 2020 u/s 252 of the CA
2013
The Companies (Removal of Name of
dated 09.06.2022

dated 09.06.2022

Companies) Second Amendment
Rules, 2022 dated 26.08.2022
19. XIX- Revival and

Rehabilitation of Sick Sections 253 to 269 shall be omitted.
Companies
In terms of MCA Notification no. S.O. 3453(E) dated 15th November, 2016, section 255 of the Insolvency and Bankruptcy Code, 2016 was made effective. w.e.f. 15th November, 2016
Section 255 of the Insolvency and Bankruptcy Code, 2016 provides that the Companies Act, 2013 shall be amended in the manner specified in the Eleventh Schedule.
Eleventh Schedule provides that sections 253 to 269 shall be omitted.
Report of the Cross Border Insolvency Rules & Regulations Committee dated 23.11.2021.
20. XX- Winding up Part II.—Voluntary winding up i.e. Sections 304 to 323 shall be omitted.
In terms of MCA Notification no. S.O. 3453(E) dated 15th November, 2016, section 255 of the Insolvency and Bankruptcy Code, 2016 was made effective. w.e.f. 15th November, 2016
Section 255 of the Insolvency and Bankruptcy Code, 2016 provides that the Companies Act, 2013 shall be amended in the manner specified in the Eleventh Schedule.
Eleventh Schedule provides that Part II.—Voluntary winding up i.e. Sections 304 to 323 shall be omitted.
Companies (Winding up) Rules, 2020 dated 24 January, 2020
21. XXI - Companies The Companies (Authorised to The Companies (Authorised to

authorised to register registered) rules, 2014 dated Register) Amendment Rules, 2016
under this Act 31/03/2014 dated 31.05.2016
Companies (Authorised to Register)

16.02.2018
Companies (Authorised to Register)

second Amendment Rules, 2018 dated
05.07.2018
Companies (Authorised) Amendment

Rules, 2023 dated 20.01.2023
22. XXII - Companies The Companies (Registration of The companies (Registration of General Circular No. 01/2017 Notification dated 19th July, 2016- In exercise
Incorporated Outside Foreign Companies) rules, 2014 Foreign Companies) Rules, 2021 dated 22/02/2017-Section of the powers conferred by sub- section (1) of
India dated 31/03/2014 dated 05.08.2021 391(2) closure of place of section 381 of the Companies Act, 2013 (18 of
business by a Foreign 2013).
Companies (Registration of Foreign Company
Companies) Amendment Rules, 2023 Notification under section 393A of Companies
dated 20.01.2023 Act, 2013 dated 05.08.2021
23. XXIII – Government -

Companies
24. XXIV - Registration The Companies (Registration The Companies (Registration Offices General Circular No. 05/2014 Notification dated 26.04.2016- section 396 of
Offices and Fees Offices and Fees) rules, and Fees) Amendment rules, dated 28/03/2014-Online CA 2013 - Jurisdiction of the state of
2014 dated 31/03/2014 2014 dated 28/04/2014 payment of stamp duty and Telangana
court fee stamp for issue of
certified copies
The Companies (Registration Offices Notification regarding sub-section (1) of

and Fees) Amendment Rules.2015 Section 396 of the Companies Act, 2013 (18 of
dated 24/02/2015 General Circular No. 09/2014 2013) dated 03.11.2015
dated 25/04/2014-Availability
of E-forms/non-e-forms under Notification 2022 dated 11.01.2022
the companies act 2013
The Companies (Registration Offices Notification 2022 dated 11.01.2022 regarding
and Fees) Second Amendment Rules, commencement date
2015 dated 29/05/2015
dated 07/05/2014-Certification
of E-forms/non e-forms under
The Companies (Registration Offices the Companies Act, 2013 by
and Fees) Amendment Rules 2016 the Practicing Professionals: -
dated 06.05.2016 regarding.
The Companies (Registration Offices Table of Fees dated

and Fees) Second Amendment Rules 01/04/2014
2016 dated 07.11.2016
Notification under section 396 of

Companies Act, 2013 dated: 22nd
January, 2016. General Circular No. 03/2016
Notification dated 23 rd March, of additional fees and
2016 - Notification for CRC extension of last date of filing
phase-2 Incorporation. of various e-Forms under the
Companies Act
The Companies (Registration Offices
and Fees) Amendment Rules 2018
dated 20.01.2018
and Fees) Second Amendment Rules dated 16.05.2016-Relaxation
2018 dated 07.05.2018 of additional fees and
extension of last date of filing
of various e-Forms under the
and Fees) Third Amendment Rules
2018 dated 05.07.2018 companies Act
Companies (Registration Offices and

Fees) fourth Amendment Rules, 2018 General Circular No. 07/2016
dated 21.08.2018 dated 31.05.2016-Relaxation
Companies (Registration Offices and extension of time and filing of
Fees) fifth Amendment Rules, 2018 e-Forms by the Companies
dated 20.09.2018 under Companies Act, 2013
and for filing of Annual
Companies (Region offices and Fees) Return (Form 11) by the LLPs
Amendment Rules, 2019 dated under the Limited Liability
21.02.2019 Partnership Act, 2008
Companies (Registration Offices and General Circular 12/2020

Fees) 2nd Amendment Rules, 2019 dated 30.03.2020 -Companies
dated 25.04.2019 Fresh Start Scheme, 2020
(CFSS-2020)
Companies (Registration Offices and
Fees) Third Amendment Rules, 2019
dated 30.04.2019

Companies (Registration Offices and dated 28.09.2020 Extension of
Fees) Fourth Amendment Rules, 2019 Companies Fresh Start
dated 25 July 2019 Scheme, 2020
The Companies (Registration Offices General Circular No. 06/2021

and Fees) Fifth Amendment Rules, dated 03.05.2021 – Relaxation
2019 dated 30 September, 2019 of time for filling forms under
Jurisdiction of ROC, Jammu dated 30

October, 2019 General Circular No. 11/2021
Jurisdiction of Registrar of on levy of additional fees in
Companies-cum-Official Liquidator, filing of certain forms under
Jammu dated 30 October, 2019 the Companies Act, 2013 and
LLP Act, 2008- extension of
time
Jurisdiction of Regional Director,
North Region Directorate,
Headquarter at New Delhi dated 30
October, 2019
Companies (Registration offices and

Fees) Amendment Rules, 2020 dated
18th Feb 2020
Notification dated 11.01.2022 –

Companies (Registration offices and
fees) amendment rules, 2022
Companies (Registration of offices

and Fee Companies) Amendment
Rules, 2023 dated 23.01.2023
25 XXV-Companies to -
furnish Information or
Statistics
26. XXVI - Nidhis Nidhi Rules, 2014 dated Nidhi (Amendment) Rules, 2019 Notification dated 05.06.2015- Exemptions to
31/03/2014 dated 01 July 2019 Nidhis under section 462 of CA 2013
Nidhi (Amendment) Rules, 2020 Corrigendum Notification dated 02.03.2020

dated 3 Feb 2020
Nidhi (Second Amendment) Rules, Notification dated 12th March, 2020 on

2020 dated 14 Feb 2020 Sensitization of Nidhi companies towards
compliance of provisions of section 406 of
Nidhi (Amendment) rules, 2022 dated Companies Act, 2013 and Nidhi Rules, 2014 as
19.04.2022 amended vide Nidhi (Amendment) Rules, 2019
w.e.f 15.08.2019 and general public to invest in
genuine and compliant Nidhis only
27. XXVII – National National Company Law National Company Law Tribunal Notification dated 13/06/2014 for the Official
Company Law Tribunal (Salary, Allowances (Amendment) Rules, 2016 dated 20th Liquidator at Hyderabad having territorial
Tribunal and and other Terms and Conditions December,2016 jurisdiction in the whole State of Telangana
Appellate Tribunal of Service of President and other
Members) Rules, 2015 dated The CLB (Fees on Applications and Petitions)
21/09/2015 Amendment rules, 2014 dated 03/11/2014
National Company Law Companies (Transfer of Pending

Appellate Tribunal (Salaries, Proceedings) Amendment Rules, 2017
Allowances and other Terms dated 28/02/2017 Notification dated 01.06.2016 constituting the
and Conditions of Service of National Company Law Tribunal and National
Chairperson and other NCLAT (Amendment) Rules 2017 Company Law Appellate Tribunal under
Members) Rules, 2015 dated dated 23.08.2017 Sections 408 and 410 respectively of the
19/08/2015 Companies Act, 2013
National Company Law Notification dated 01.06.2016 regarding

National Company Law Tribunal(Amendment) Rules, 2017 Transfer of matters or proceedings or cases
Tribunal Rules, 2016 dated dated 05.07.2017 pending before the Company Law Board to
21.07.2016 National Company Law Tribunal
NCLT Amendment Rules, 2019 dated
15.01.2019
Commencement Notification under Section

1(3) of the Companies Act, 2013 and
National Company Law Tribunal Notification constituting the Benches of
National Company Law (Second Amendment) Rules, 2019 National Company Law Tribunal - Dated
Appellate Tribunal Rules, 2016 dated 8 May 2019 01.06.2016
dated 21.07.2016
National Company Law Tribunal

Companies (Transfer of Pending (Salary, Allowances and other Terms
Proceedings) Rules, 2016 dated and Conditions of Service of
the 7th December, 2016 President and other Members)
Amendment Rules, 2019 dated 23
The NCLT ( Procedure for September, 2019
reduction of share capital of
company) Rules, 2016 dated 15th National Company Law Tribunal
December, 2016 (Amendment) Rules, 2020 dated 3
Feb, 2020
Companies (Transfer of Pending

Proceedings) Rules, Second
29th June, 2017.
28. XXVIII – Special The Companies (Mediation and List of Mediators and Conciliators Notification dated 18.05.2016-commencement
Courts Conciliation) Rules, 2016 dated dated 17.09.2020 of section 2(29), sections 435 to 438 and 440
9th September, 2016 of Companies Act, 2013
Notification dated 18.05.2016-special courts

under section 435 of Companies Act, 2013
Special Court under section 435 of the

Companies Act, 2013 dated 27th July, 2016
Designation of Special Courts vide MCA

Notification dated 1st September, 2016
Designation of Special Courts vide MCA

Notification dated 17th November, 2016.
Designation of Special Court for the state of

Telangana and Andhra Pradesh dated 23rd
March, 2017.
Designation of Special Court dated 05.02.2018
Notification of Special Court under sub-section (1)

of Section 435 of the Companies Act, 2013 date 22
July, 2019
Designation of Special Court for the state of

Uttrakhand and J&K, laddakh dated
19.12.2019
Notification of Special Courts in state of

Assam under section 435(2)(b) dated
28.07.2020
Notification of Special Courts under section 435 of

the Companies Act, 2013 dated 27.11.2020
Notification of Special Courts dated

19.08.2021
Notification of Special Courts for the state of

Jharkhand.
29. XXIX - The Companies (Miscellaneous) The Companies (Miscellaneous) General Circular No. 15/2013 Companies (Removal of Difficulties) Nomenclature of various forms prescribed
Miscellaneous Rules, 2014 dated 31/03/2014 Amendment Rules, 2014 dated dated 13/09/2013-Clarification Order,2013 dated 20/09/2013 under the provisions of Companies Act, 2013
17/07/2014 on the notification dated being notified. Notification dated 27/03/2014
The Companies (Adjudication 12.9.2013
of Penalties) Rules, 2014 dated
31/03/2014 Corrigendum: "the Companies (Removal
The Companies (Central of Difficulties) Second Order, 2014” read Delegation of powers under section of CA
Government’s) General Rules and General Circular No. 16/2013 as “the Companies (Removal of 2013 to RDs. Notification dated 21/05/2014
Forms Amendment, rules 2014 dated dated 18/09/2013-Clarification Difficulties) Order, 2014” dated
17/11/2014 on the notification dated 27/05/2014
12.9.2013.
Delegation of powers u-s 153 and 154 of CA
Companies (Adjudication of 2013 to RD Noida. Notification dated
Penalties) Amendment Rules, 2019 21/05/2014
dated 19.02.2019 General Circular No. 06/2014 Companies (Removal of Difficulties)
dated 29/03/2014- Roll out Order, 2014 dated 27/05/2014
Producer Company Rules, 2021 plan of various forms under
the Companies Act, 2013 and Delegation of powers under section 458 of CA
Companies (Misc) Amendments continuance of forms under 2013 to ROCs. Notification dated 21/05/2014
Rules, 2023 dated 20/01//2023 the provisions of Companies The Companies (Removal of Difficulties)
Act, 1956 Second Order,2014 dated 02/06/2014 Notification dated 13/06/2014 for registrar of
Companies at Hyderabad having territorial
jurisdiction in the whole State of Telangana
General Circular No. 07/2014 The Companies (Removal of Difficulties) Appointment of RoCs as adjudicating officers
dated 01/04/2014- Third Order, 2014 dated 02/06/2014 with jurisdiction and their appellate authorities
Dissemination of Information u/s 454 of CA 2013 dated 24.03.2015
with regards to provisions of
the Companies Act,2013
The Companies (Removal of Difficulties)
Fourth Order, 2014 dated 06/06/2014 Delegation of powers to RDs under section
458 of CA 2013 Notification dated 19/12/2016
dated 23/07/2014-Clarification Delegation of powers to RDs under section
on transitional period for Constitution of Companies Law 458 of CA 2013 Notification dated 06/09/2017
resolutions passed Under the Committee dated 04.06.2015
Companies Act, 1956. Notification under section 454 of CA 2013
Office order dated 22.06.2017 dated 26.10.2018
dated 12/08/2014-Company
Law Settlement Scheme, 2014 The Companies (Amendment) Ordinance, 2018
(9 of 2018) dated 02.11.2018
Delegation of powers to Regional Directors

dated 18.12.2018
Law Settlement Scheme, 2014
(CLSS-2014) Companies (Furnishing of information about
payment to micro and small enterprise
suppliers) Order, 2019 dated 22.01.2019.
Notification under section 465 of CA 2013

dated 30.01.2019
Law Settlement Scheme, 2014
(CLSS-2014) - Clarification
u/s 164(2) of the Companies
Act, 2013 Notification Company Affirmation of
Readiness towards COVID-19 dated
General Circular 44/2014 ………………
dated 14/11/2014-Extension of
Company Law Settlement The Companies (Amendment) Bill,2020 dated
Scheme, 2014 (CLSS-2014) 18th March, 2020
up to 31/12/2014.
Commencement Notification dt 22.01.2021
dated 23.01.2021
Condonation of Delay Scheme
2018 dated 29/12/2017 Commencement Notification dt 22.01.2021
Condonation of Delay Scheme

2018 dated 27/04/2018
Condonation of delay scheme

2018 dated 17/05/2018
Extension for last date of

filing initial return in MSME
Form 1 dated 21.02.2019

dated 24.03.2020 - Special
Measures under Companies
Act, 2013 (CA-2013) and
Limited Liability Partnership
Act, 2008 in view of COVID-
19 outbreak
Filing of Forms GNL-2 (filing

of prospectus related
documents) and MGT-14(filing
of Resolutions relating to
prospectus related documents)
due to migration from V2
Version to V3 Version in MCA
21 Portal from 7th January,
2023 to 22nd January, 2023-
dated 09.01.2023
Release Plan of 45 company e-

Forms in MCA 21 Version 3.0-
Genral Circular No. 01/2023-
reg. dated 09.01.2023
30. Schedules Amendment in Schedule III Amendment of item no.(vi) of Schedule VII of
of the Companies Act, 2013- the Companies Act,2013 dated 25.06.2020
Notification dated 06th April,
2016.
Notification relating to
effective date of provisions of
section 135 and Schedule VII
of Companies Act, 2013
dated 27/02/2014
Notification relating to
amendments of Schedule VII
of Companies Act, 2013
dated 27/02/2014
Corrigenda to Notification
no. GSR 261E dated
31.03.2014 regarding
Schedule VII [w.r.t CSR
Activities].
Notification dated
31/03/2014 for Amendment
to Schedule II
Amendment in schedule VII

of Companies Act, 2013.
Notification dated
06/08/2014
Amendment in schedule II of
Notification dated
29/08/2014
Notification dated
18/09/2014 for National
Advisory Committee on
Accounting Standards
Notification dated:
24.10.2014 - Amendment in
Schedule VII of the
Companies Act, 2013
Amendment in Schedule VII

dated 11.10.2019
Corrigendum to Amendment of
Schedule VII of the Companies Act,
2013 dated 19 November, 2019
Amendment in Item No. (viii) in the

Schedule VII of the Companies Act,
2013, dated 26.05.2020
31 Limited Liability The Limited Liability General Circular No. 07/2016

Partnership Act, 2008 Partnership (Amendment) Act, dated 31.05.2016-Relaxation
2021 LLP Amendment Rules, 2022 of additional fees and Applicability of section 460 under the Companies
dated 11.02.2022 extension of time and filing of Act, 2013 to LLPs dated 30.01.2020
e-Forms by the Companies
Notification under section 67 of LLP Act 2008
under Companies Act, 2013
dated 11.02.2022 of applying to LLPs section 90,
LLP (2nd Amendment) Rules and for filing of Annual 164, 165, sub section (5) of section 206, sub-
2022 dated 04.03.2022 Return (Form 11) by the LLPs section (3) of section 207, Section 252 and
under the Limited Liability section 439 of Companies Act, 2013
Partnership Act, 2008
Notification for commencement of Sections 1
General Circular 11/2020 to 29 of LLP (Amendment) Act, 2021 dated
dated 24.03.2020 - Special 11.02.2022
Measures under Companies
Act, 2013 (CA-2013) and Delegation of powers under section 17 of LLP
Limited Liability Partnership Act, 2008 to Regional Directors dated
Act, 2008 in view of COVID- 11.02.2022
19 outbreak
Notification for appointment of ROCs as
Adjudication officers under the LLP Act, 2008
dated 11.02.2022
General circular no. 13/2020
dated 30.03.2020 -
Modification to LLP Scheme
2020, dated 30.03.2020 CBDT Notification for PAN/TAN integration
with LLP incorporation form FiLLip dated
Companies Act 2013 and LLP 26.07.2022
Act 2008 In view of COVID-
18 outbreak- Extension –reg.

of time- LLP Settlement
Scheme, 2020.

of LLP Settlement Scheme,
2020
General Circular No. 16/2021 dated

26.10.2021 – Relaxation in paying
additional fees in case in delay in
filing Form 8 (The Statement of
Account and Solvency) by Limited
Liability Partnerships upto 30th
December 2021.

in paying additional fees in
case of delay in filing Form 11
(Annual Return) by Limited
Liability Partnerships upto 30th
June, 2022

in paying additional fees in
case of delay in filing all the
event based e-forms by LLPs
which are due on and after 25th
February, 2022 to 31st May,
2022 up to 30th June, 2022

dated 29.06.2022 – Further
relaxation in paying additional
fees in case of delay in filing
Form 11 (Annual Return) by
Limited Liability Partnerships
up to 15th July, 2022
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The Companies Act, 2013 – Ready Reckoner

1. The Companies Act, 2013: Bare Act

2. The Companies (Amendment) Act 2015

3. The Companies (Amendment) Act, 2017

4. The Companies (Amendment) Ordinance, 2018

5. The Companies (Amendment) Second Ordinance, 2019

6. The Companies (Amendment) Act, 2019

7. Companies (Amendment) Act, 2020

8. Updates on Companies Act, 2013

Updated till January 27, 2023

S. No Chapter Rules Amendments in Rules Circulars RODs Notifications

Exemption to Specified IFSC Private

Exemption to Specified IFSC Public Company

Exemption to Private Companies under section

Corrigendum related to private company dated

Exemption to Government Companies under

Exemption to Section 8 Companies under

Commencement of proviso to section 2(87) of

Notification dated 23 January, 2018 regarding

Commencement Notification dated 09.02.2018

Commencement notification dated 07.05.2018

Commencement notification date 1 July, 2019

Commencement Notification dated 14th August,

Exemption to Government Companies under

Notification regarding Companies

Commencement notification dt 11.02.2021

The Companies (Incorporation) Second

The Companies (Incorporation) Fourth

The Companies (Incorporation) Second

Draft amendment to rule 8 of the Clarification regarding

Companies (Incorporation) 3rd General Circular No. 05/2022

Companies (Incorporation) Fifth

Companies (Incorporation) Sixth

Companies (Incorporation) Seventh

The Companies (Incorporation)

Companies (Incorporation) Third

Companies (Incorporation) 2nd

Companies (Incorporation) 3rd

Companies Incorporation 4th

Company (Incorporation) Fifth

Company (Incorporation) second

Companies (Incorporation) Third

Companies (Prospectus and Allotment

Companies (Prospectus and Allotment

Companies (Issue of Global Depository

Companies (Prospectus and Allotment

Notification dated 05.05.2022 -

Companies (Prospectus and allotment

General Circular No. 21/2020

The Companies (Share Capital and

The Companies (Share Capital and

The Companies (Share Capital and

The Companies (Share Capital and

The Companies (Share Capital and

The Companies (Share Capital and

The Companies (Share Capital and

The Companies (Share Capital and

Notification dated 04.05.2022 – The

Companies (Share Capital and