Companies (Accounts) Amendment Rules, 2020. These rules may be called the Companies (Accounts) Amendment Rules, 2020.
They shall come into force on the date of their publication in the Official Gazette.
In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
(1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with the Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).
Provisions of section 460 of the Companies Act 2013 shall apply to an LLP.
In exercise of the powers conferred by sub-section (1) of section 67 of the Limited liability Partnership Act, 2008 , the Central Government hereby directs that the provisions of section 460 of the Companies Act, 2013 shall apply to a limited liability partnership from the date of publication of this notification in the official Gazette.
Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- UT of J&K and UT of Ladakh
It has been decided to further extend the due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC4 XBRL and e-form MGT-7 upto 31.03.2020, for companies having jurisdiction in the UT of J&K and UT of Ladakh without levy of additional fee.
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