Tuesday, 29 April 2014
DRS Blog: New Forms of Companies Act, 2013 -Corporate Suppor...
DRS Blog: New Forms of Companies Act, 2013 -Corporate Suppor...: General Circular no 6/2014 F. No:-MCA21/28/2014 Ministry of Corporate Affairs Government of India ‘ A ’ Wing, 5 th Floor, Shas...
DRS Blog: New Forms of Companies Act, 2013 -Corporate Suppor...
DRS Blog: New Forms of Companies Act, 2013 -Corporate Suppor...: General Circular no 6/2014 F. No:-MCA21/28/2014 Ministry of Corporate Affairs Government of India ‘ A ’ Wing, 5 th Floor, Shas...
Important provisions new Companies Act, 2013
This is to bring to your notice the following important points related to implementation of provisions new Companies Act, 2013 with effect from 01.04.2014:1. Immediate Changes in letterhead, bills or other official communications, as if full name, address of its registered office, Corporate Identity Number (21 digit number allotted by Government), Telephone number, fax number, Email id, website address if any.2. Woman Director: Every Listed Company /Public Company with paid up capital of Rs 100 Crores or more / Public Company with turnover of Rs 300 Crores or more shall have at least one Woman Director.3. Resident Director: EveryCompany must have a director who stayed in India for a total period of 182 days ore more in previous calendar year. For existing companies, compliance to be made before 31st March, 2015. 4. Accounting Year: Every company shall followuniform accounting year i.e. 1 st April -31st March. 5. Loans to director: The Company CANNOT advance any kind of loan / guarantee / security to any director, Director of holding company, his partner, his relative, Firm in which he or his relative is partner, private limited in which he is director or member or any bodies corporate whose 25% or more of total voting power or board of Directors is controlled by him.6. Acceptance of Deposits: The company can not avail unsecured loans from the members / shareholders of the company until and unless certain conditions are fulfilled7. Share application money: The Company (whether Private Company or Public Company) can not hold share application money beyond thirty days.8. Commencement of Business: Now, every new company should obtain commencement of business before it commences its business9. Issue of further shares: Now, every company (whether private or public limited company) should allot shares other than the existing shareholders after passing special resolution (other than rights issue).10. Borrowing powers: Now, every company (whether private or public limited company), should obtain the approval of the shareholders by way of a special resolution before borrowing any money in excess of the aggregate of the paid up capital and free reserves11. Notice of General Meetings: Whether the company is a private company or public company, the notice must be not less than 21 days clear notice12. Filing of resignation letter by Director: Even the director who has resigned should forward a copy of his resignation along with detailed reasons for the resignation to the Registrar of Companies within thirty days of resignation13. Notice of Board Meeting: A meeting of the Board shall be called by giving not less than 7 days’ notice in writing to every director at his address registered with the company and such notice shall be sent by hand delivery or by post or by electronic means.14. Attendance to Board Meetings: A director is bound to attend atleast one meeting of the Board of Directors in a span of every twelve months ever since he becomes a director, failing which he is bound to vacate his office by operation of law automatically, even if such director had sought leave of absence. For instance, if a person becomes a director, whether ordinary or independent or woman director, on 1st April 2014 and fails to attend any meeting until 31st March 2015, with or without seeking leave of absence, at the end of 31st March 2015, he will have lost his directorship.15. Key Managerial Personnel (KMP): “KMP”, in relation to a company, means (i) the Chief Executive Officer or the managing director or the manager; (ii) the company secretary; (iii) the whole-time director; (iv) the Chief Financial Officer; and (v) such other officer as may be prescribed. Every listed company and every other public company having a paid-up share capital of Rs.10 Crores or more shall have whole-time KMP. The KMP of one company cannot double as KMP of another company save and except the holding of such a position in a subsidiary company.16. Corporate Social Responsibility (CSR): CSR is mandated for the Companies having net worth of Rs.500 Crores or more or Companies having turnover of Rs.1000 Crores or more or Companies having a net profit of Rs.5 Crores or more. The Board of Directors of the company need to ensure that the company spends at least 2% of average net profits made by it during the three immediately preceding financial years in a financial year in CSR activities as per its CSR Policy. In advancement of its CSR efforts, the Company is required to give preference to local areas and areas where it operates17. Board’s Report: Board’s Report should contain (i) Extract of Annual Return (ii) Details of meetings of Board of Directors, (iii) Directors Responsibility Statement (iv) Particulars of Loans, Investments, Guarantees and (v) Risk Management Policy Etc.18. Secretarial Audit: Every listed company and every public company having a paid-up share capital of Rs.50 Crores or more; or (b) every public company having a turnover of Rs.250 Crores or more must annex to Board’s Report a secretarial audit report issued by a company secretary in practice19. One Person Company (OPC): It's a Private Company having only one Member and at least One Director. No compulsion to hold AGM. Conversion of existing private Companies with paid-up capital up to Rs 50 Lacs and turnover up to Rs 2 Crores into OPC is permitted.20. Penal Provisions: Now, the penal provisions are very stringent. For Ex: If any company violates the provisions related to acceptance of deposits, the company shall, in addition to the payment of the amount of deposit or part thereof and the interest due, be punishable with fine which shall not be less than one crore rupees but which may extend to ten crore rupees and every officer of the company who is in default shall be punishable with imprisonment which may extend to seven years or with fine which shall not be less than twenty-five lakh rupees but which may extend to two crore rupees, or with both
Tuesday, 22 April 2014
New Forms of Companies Act, 2013 -Corporate Support
General Circular no
6/2014
F. No:-MCA21/28/2014
Ministry
of Corporate Affairs
Government
of India
‘A’ Wing, 5th
Floor, Shastri Bhawan Dr.
Rajendra Pd Road , New Delhi
Date: - 28/03/2014 To,
All Regional Director
All Registrars of Companies
Sub: - Roll out
plan of various
forms under the
Companies Act, 2013
and continuance of forms
under the provisions of Companies Act, 1956
Sir,
I am directed to inform that this Ministry has notified 183 additional
sections in addition to 99 sections earlier notified under the provisions of
Companies Act, 2013. In this regard a Notification related to commencement of
Companies Act, 2013 has been issued on 25/03/2014 which is available on the
website of the Ministry.
2. In order to
facilitate the completion of notified sections this Ministry has
planned a staggered roll out of various forms. It has been decided to waive fees
for all event based filing whose due date falls between 01/04/2014 to
30/04/2014. For the same, a separate Circular is being issued by the Policy Cell
of this Ministry.
planned a staggered roll out of various forms. It has been decided to waive fees
for all event based filing whose due date falls between 01/04/2014 to
30/04/2014. For the same, a separate Circular is being issued by the Policy Cell
of this Ministry.
3. From
01/04/2014 to 14/04/2014 except existing e-forms mentioned in Table
“A” no other e-forms will be available for filing. Other Front office portal services
will continue. From 01/04/2014 to 13/04/2014 the period will be used for
clearing pending e-forms already filed under the provisions of Companies Act,
1956.
“A” no other e-forms will be available for filing. Other Front office portal services
will continue. From 01/04/2014 to 13/04/2014 the period will be used for
clearing pending e-forms already filed under the provisions of Companies Act,
1956.
1
Table “A”
|
S. No.
|
Old form
|
Purpose of form
|
|
1
|
66
|
Form for submission of compliance certificate with
the
Registrar
|
|
2
|
14LLP
|
Form
for intimating to Registrar of Companies of
conversion
of the company into limited liability
partnership
(LLP).
|
|
3
|
20B
|
Form for filing annual return by a company having a
share capital with the Registrar
|
|
4
|
21A
|
Particulars of annual return for the company not
having
share capital
|
|
5
|
23AC
|
Form for filing balance sheet and other documents
with
the Registrar
|
|
6
|
23ACA
|
Form for filing Profit and Loss account and other
documents with the Registrar
|
|
7
|
23ACA-XBRL
|
Form for filing XBRL document in respect of Profit
and Loss account and other documents with the Registrar
|
|
8
|
23AC-XBRL
|
Form for filing XBRL document in respect of balance
sheet and other documents with the Registrar
|
|
9
|
23C
|
Form of application to the Central Government for
appointment of cost auditor
|
|
10
|
23D
|
Form for Information by Cost Auditor to Central
Government
|
|
11
|
35A
|
Information to be furnished in relation to any offer
of a scheme or contract involving the transfer of shares or any class of
shares in the transferor company to the transferee
company
|
|
12
|
A-XBRL
|
Form for filing XBRL document in respect of
compliance report and other documents with the Central Government
|
|
13
|
FTE
|
Application for striking off the name of company
under the Fast Track Exit(FTE) Mode
|
|
14
|
I-XBRL
|
Form for filing XBRL document in respect of cost
audit report and other documents with the Central Government
|
|
15
|
5-INV
|
Transfer unpaid dividend amount to IEPF
|
|
16
|
21
|
Order of the court/authority till 14/04/2014
|
2
4. in addition to above,
e-forms mentioned in Table “B” will also be available for filing
Table “B”
|
S. No.
|
Old form
|
Purpose of form
|
|
1
|
Refund
|
Application
for requesting refund of fees paid
|
|
2
|
BankACC
|
Application for
simplifying bank account opening process as user shall not be required to
submit any physical application form.
|
|
3
|
Investor
Complaint
Form
|
Form
for filing complaint(s) against the company
|
5.
From 14/04/2014, 39 new e-forms mentioned in Table “C” will be available on MCA
portal for upload. Test version of these forms will be available from
28/03/2014 onwards. Final forms will be available from 14/04/2014.
Table “C”
|
S. No.
|
New form no.
|
Purpose of form
|
Old form
|
|
1
|
INC-1
|
Application
for reservation of name
|
1A
|
|
2
|
INC-2
|
OPC-
Application for Incorporation
|
New form
|
|
3
|
INC-3
|
OPC-
Nominee consent form
|
New form
|
|
4
|
INC-4
|
OPC-
Change in Member/Nominee
|
New form
|
|
5
|
INC-5
|
OPC-
Intimation of cessation
|
New form
|
|
6
|
INC-6
|
OPC-
Application for Conversion
|
New form
|
|
7
|
INC-7
|
Incorporation
of
|
1
|
|
8
|
INC-18
|
Application to
Regional director for conversion of section 8 co. into any other kind of co.
|
New form
|
|
9
|
INC-20
|
Intimation to Registrar of
revocation/surrender
of license issued u/s 8
|
New form
|
|
10
|
INC.21
|
Application
for commencement of business
|
19, 20
|
|
11
|
INC-22
|
Notice for situation
or change of situation of registered office
|
18
|
|
12
|
INC-23
|
Application to
Regional director for approval to shift the registered office from one state
to another state or from jurisdiction of one registrar to another within the
state
|
1AD, 24AAA
|
|
13
|
INC-24
|
Application
for change of name
|
1B
|
|
14
|
INC-27
|
Conversion
form Pvt. To public or vice-versa
|
1B, 62
|
3
|
S. No.
|
New form no.
|
Purpose of form
|
Old form
|
|
15
|
INC-28
|
Notice of order of
the Court or Tribunal or any other competent authority
|
21
|
|
16
|
PAS-3
|
Return
of allotment
|
2
|
|
17
|
SH-7
|
Notice
to Registrar for alteration of share capital
|
5
|
|
18
|
SH-8
|
letter
of offer
|
New form
|
|
19
|
SH-11
|
Return
in respect of buy back of securities
|
4C
|
|
20
|
CHG-1
|
Application for
registration of creation or modification of charge (other than debentures)
|
8
|
|
21
|
CHG.4
|
Particulars
of satisfaction of charge
|
17
|
|
22
|
CHG-6
|
Notice of
appointment or cessation of receiver or manager
|
15
|
|
23
|
CHG-9
|
Application for
registration of creation or modification of charge in case of debentures
|
10
|
|
24
|
MGT-14
|
Filing of Resolutions and
agreements to the
Registrar
under section 117
|
23
|
|
25
|
DIR-3
|
Application
for allotment of Director Identification Number
|
DIN1
|
|
26
|
DIR-5
|
Intimation of change
in particulars of Director to be given to the Central Government
|
DIN4
|
|
27
|
DIR-7
|
Notice of
resignation of a director to the Registrar
|
New form
|
|
28
|
DIR-8
|
Particulars of
appointment of directors and the key managerial personnel and the changes
among them
|
32, 32AD
|
|
29
|
MR-1
|
Return of
appointment of managing director or whole time director or manager
|
25C
|
|
30
|
MR-2
|
Form of application
to the Central Government for approval of appointment or reappointment and
remuneration or increase in remuneration or waiver for excess or over payment
to managing director or whole time director or manager and commission or
remuneration to directors
|
25A
|
|
31
|
URC-1
|
Application by a
company for registration under section 366
|
37, 39
|
|
32
|
FC-1
|
Information
to be filed by foreign company
|
44
|
4
|
S. No.
|
New form no.
|
Purpose of form
|
Old form
|
|
33
|
FC.2
|
Return of alteration
in the documents filed for registration by foreign company
|
49, 52
|
|
34
|
FC.3
|
List
of all principal places of business in
|
52
|
|
35
|
FC.4
|
Annual
Return
|
PTII
|
|
36
|
ADJ
|
Memorandum
of Appeal
|
New form
|
|
37
|
MSC-1
|
Application to ROC
for obtaining the status of dormant company
|
New form
|
|
38
|
MSC-3
|
Return
of dormant companies
|
New form
|
|
39
|
MSC-4
|
Application
for seeking status of active company
|
New form
|
6. There are 5 general e-forms and 2 e-forms mentioned in Table “D” will be available
for filing w.e.f. 28/04/2014 will be available for filing 24 notified
forms/events which will be made available for individual e-filing at a later
date, can be attached with these 7 e-forms and filed. Details of physical forms
allowed to be filed along with general e-forms are attached with this Circular.
Table “D”
|
S. No.
|
New form no.
|
Purpose of form
|
Old form
|
|
1
|
GNL.1
|
Form for filing an
application with Registrar of Companies
|
61
|
|
2
|
GNL.2
|
Form for submission
of documents with Registrar of Companies
|
62
|
|
3
|
CG.1
|
Form for filing
application or documents with Central Government
|
65
|
|
4
|
GNL.3
|
Particulars of
person(s) or director(s) or
changed or specified
for the purpose of
section 2(60)
|
1AA
|
|
5
|
MGT.6
|
Form of return to be filed with the Registrar
|
22B
|
|
6
|
RD.1
|
Form for filing
application to Regional Director
|
24A
|
|
7
|
RD.2
|
Form for filing
petitions to Central Government (Regional Director)
|
24AAA
|
5
7. In
view of above,
you are requested
to give wide
publicity of the
circular for dissemination of
information.
This issued with the approval of the competent
authority.
Yours Faithfully
Encl:- As above
(Sanjay Kumar Gupta)
Deputy Director 23384657 Copy to
1.
PPS
to CAM
2.
PPS
to Secretary
3.
PPS
to Additional Secretary
4.
PPS
to JS(R), JS(M), JS(B), JS(P)
5.
PPS
to DII(UCN), DII(BNH)
6. Dir(AK),DIR(AB),DIR(NC)
6
|
S. No.
|
Number
|
Number
|
Purpose of
filing
|
Section
|
Chapter
|
Remarks
|
|
|
of the
|
of the
|
|
|
under
|
number
|
||
|
|
form
under
the old
Act
|
form
under
the new
Act
|
|
|
which
the
form is
required
to be
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
filed (CA'13)
|
|
|
|
|
1
|
|
|
Application for
Compounding of offences
|
441
|
28
|
Radio button active
in new Form
|
|
|
2
|
|
|
|
|
|
GNL.1
|
|
|
Application
for Extension of period of
|
96
|
8
|
Radio button
|
||||
|
|
|
|
annual
general meeting by three
|
|
|
active in new Form
|
|
|
3
|
|
|
months
|
|
|
GNL.1
|
|
|
Application
for Extending the period of
|
132
|
9
|
Radio button
|
||||
|
|
|
|
annual accounts
upto eighteen months under section 210(4)
|
|
|
active in new
Form GNL.1 for earlier
|
|
|
4
|
|
|
|
|
|
years
|
|
|
Application
for Declaring a defunct
|
248, 252
|
28
|
Radio button
|
||||
|
|
61
|
GNL.1
|
company
|
|
|
active in new Form
|
|
|
|
|
|
|
GNL.1
for earlier
|
|||
|
5
|
|
|
|
|
|
years
|
|
|
Application for Scheme of
|
232
|
15
|
Radio button
|
||||
|
|
|
|
arrangement, amalgamation
|
|
|
active in new Form
|
|
|
6
|
|
|
|
|
|
GNL.1
|
|
|
Application
for Normalising a dormant
|
455
|
29
|
Radio button
|
||||
|
|
|
|
company
|
|
|
active in new
Form GNL.1 for earlier
|
|
|
7
|
|
|
|
|
|
years
|
|
|
Application - Others
|
No
|
No
|
Radio button
|
||||
|
|
|
|
|
Section
|
Section
|
active in new Form
|
|
|
8
|
|
|
|
|
|
GNL.1
|
|
|
|
|
Statement
in lieu of prospectus as per
|
Deleted
|
Deleted
|
No provision exists
|
||
|
|
|
|
schedule IV
|
|
|
in new act.
Hence option is disabled in new form GNL.2
|
|
|
9
|
|
|
|
|
|
(62)
|
|
|
Prospectus
|
26(4)
|
3
|
Radio button
|
||||
|
|
|
|
|
|
|
active in new Form
|
|
|
10
|
62
|
GNL.2
|
|
|
|
GNL.2
|
|
|
Return of Deposits
|
76
|
5
|
Radio button
|
||||
|
|
|
|
|
active in new Form
|
|||
|
11
|
|
|
|
|
|
GNL.2
|
|
|
Form
SH.9: Declaration of Solvency
|
68(6)
|
4
|
Radio button
|
||||
|
|
|
|
|
|
|
active in new Form
|
|
|
12
|
|
|
|
|
|
GNL.2
|
|
|
Filing
Final Statement of Account of
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
winding up - Form 156
|
old rules and act.
|
old
rules
and act
|
active in new Form GNL.2 .
|
|
7
|
S. No.
|
Number
|
Number
|
Purpose of filing
|
Section
|
Chapter
|
Remarks
|
|
|
of the of the
|
|
|
under number
|
||||
|
|
form form under under
|
|
|
which the
|
|
||
|
|
the old the new Act Act
|
|
form is
required
to be
|
|
|||
|
|
|
|
|
||||
|
|
|
|
|
filed (CA'13)
|
|
||
|
13
|
|
|
Liquidator's
statement u/s 551read
|
As per
|
As per
|
Radio button
|
|
|
|
|
|
with
rule 327 [Companies (Court)
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
Rules]
- Form 152
|
and act.
|
rules
|
GNL.2
|
|
|
14
|
|
|
|
|
and act
|
.
|
|
|
Liquidator's
Affidavit u/s 551read with
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
rule 327 [Companies (Court) Rules] -
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
Form
153
|
and act.
|
rules
|
GNL.2
|
|
|
15
|
|
|
|
|
and act
|
.
|
|
|
Liquidator's
Statement of Unpaid
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
Dividend
or Undistributed Assets under
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
Sec.555 read with rule 335 [Companies
|
and act.
|
rules
|
GNL.2
|
|
|
16
|
|
|
(Court)
Rules] - Form 154
|
|
and act
|
.
|
|
|
Declaration
of Solvency embodying a
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
statement
of assets and liabilities - Rule
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
313 [Companies (Court) Rules] - Form
|
and act.
|
rules
|
GNL.2
|
|
|
17
|
|
|
159
|
|
and act
|
.
|
|
|
Return
of final winding up meeting
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
(Members
voluntary winding up)- Rule
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
331 [Companies (Court) Rules] - Form
|
and act.
|
rules
|
GNL.2
|
|
|
18
|
|
|
149
|
|
and act
|
.
|
|
|
Return
of final winding up meeting
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
(Creditors
voluntary winding up) - Rule
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
331 [Companies (Court) Rules] - Form
|
and act.
|
rules
|
GNL.2
|
|
|
19
|
|
|
157
|
|
and act
|
.
|
|
|
Return
of final winding up meeting
|
As per
|
As per
|
Radio button
|
||||
|
|
|
|
(Creditors
voluntary winding up) - Rule
|
old rules
|
old
|
active in new Form
|
|
|
|
|
|
331 [Companies (Court) Rules] - Form
|
and act.
|
rules
|
GNL.2
|
|
|
20
|
|
|
158
|
|
and act
|
.
|
|
|
Other
documents
|
No
|
No
|
Radio button
|
||||
|
|
|
|
|
Section
|
Section
|
active in new Form
|
|
|
21
|
|
|
|
|
|
GNL.2
|
|
|
|
|
Application
to RD for approval for
|
Deleted
|
Deleted
|
No provision exists
|
||
|
|
|
|
entering
into contract
|
|
|
in new act, hence
option is disabled in new form RD.1
|
|
|
22
|
24A
|
RD.1
|
|
|
|
(24A)
|
|
|
Application
to RD for appointment of
|
Deleted
|
Deleted
|
No provision exists
|
||||
|
|
auditor
|
|
|
in new act, hence
|
|||
|
|
|
|
|
|
|
option is disabled in
new form RD.1
|
|
|
23
|
|
|
|
|
|
(24A)
|
|
|
Application
to RD for Issue of license
|
8(1) and
|
2
|
New form
|
||||
|
|
|
|
under
section 8
|
8(5)
|
|
prescribed
|
|
8
|
S. No.
|
Number
|
Number
|
Purpose of
filing
|
Section
|
Chapter
|
Remarks
|
|
|
of the
|
of the
|
|
|
under number
|
|||
|
|
form
under
the old
Act
|
form
under
the new
Act
|
|
|
which
the
form is
required
to be
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
filed (CA'13)
|
|
||
|
24
|
|
|
Application
to RD for removal of
|
139, 142
|
10
|
New form
|
|
|
25
|
|
|
auditor
|
|
|
prescribed
|
|
|
Application
to RD for rectification of
|
16
|
2
|
New form
|
||||
|
26
|
|
|
name
|
|
|
prescribed
|
|
|
Application to RD - Others
|
No
|
No
|
New form
|
||||
|
27
|
|
|
|
Section
|
Section
|
prescribed
|
|
|
|
|
Form
for filing petitions to Central
|
13(4)
|
2
|
New form INC.23
|
||
|
|
|
|
Government
(Regional Director) for shifting
of registered office of the company
from one State to another
|
|
|
prescribed,
hence radio button is disabled in
Form
|
|
|
28
|
|
|
under section 17
|
|
|
RD.2
|
|
|
Form
for filing petitions to Central
|
Deleted
|
Deleted
|
No provision exists
|
||||
|
|
|
|
Government
(Regional Director) under section 18
|
|
|
in new act,
hence option is disabled in new form RD.2
|
|
|
29
|
|
|
|
|
|
(24AAA)
|
|
|
Form
for filing petitions to Central
|
Deleted
|
Deleted
|
No provision exists
|
||||
|
|
24AAA
|
RD.2
|
Government
(Regional Director) under
|
|
|
in new act, hence
|
|
|
|
section 19
|
|
|
option is disabled
|
|||
|
|
|
|
|
|
|
in new form RD.2
|
|
|
30
|
|
|
|
|
|
(24AAA)
|
|
|
Form
for filing petitions to Central
|
87
|
6
|
New form
|
||||
|
|
|
|
Government
(Regional Director) for condonation of delay in filing charge
|
|
|
prescribed
|
|
|
31
|
|
|
forms under section 141
|
|
|
|
|
|
Form
for filing petitions to Central
|
Deleted
|
Deleted
|
Rule is not
|
||||
|
|
|
|
Government
(Regional Director) under section 188
|
|
|
prescribed,
hence option is disabled in new
form RD.2
|
|
|
32
|
|
|
|
|
|
(24AAA)
|
|
|
|
|
Application
for extension of time for
|
Deleted
|
Deleted
|
Rule is not
|
||
|
|
|
|
repayment of deposits
|
|
|
prescribed,
hence option is disabled in new form CG.1
|
|
|
33
|
65
|
CG.1
|
|
|
|
(65)
|
|
|
Information
and explanation on
|
Deleted
|
Deleted
|
Rule is not
|
||||
|
|
reservations and qualification
|
|
|
prescribed, hence
|
|||
|
|
|
|
contained in
the cost audit report by a company
pursuant to section 233B(7)
|
|
|
option is
disabled in new form CG.1
|
|
|
32
|
|
|
of the Companies Act, 1956
|
|
|
(65)
|
|
|
Application - Others
|
No
|
No
|
New form
|
||||
|
|
|
|
|
Section
|
Section
|
prescribed
|
|
9
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