These rules may be called the Companies (Accounts) Amendment Rules, 2024.
They shall come into force on the date of their publication in the Official Gazette.
In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), after the third proviso, the following proviso shall be inserted, namely: —
“Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately on or before 31st December, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be”
Link – https://www.mca.gov.in/bin/dms/getdocument?mds=MIcS5PoRWR3PW38BKKsVhQ%253D%253D&type=open
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