1. The Companies (Accounts) Amendment Rules, 2015
After rule 2, following rule shall be inserted, namely:-
'2A. Notice of address at which books of account are to be maintained.- For the
purposes of the first proviso to sub-section (1) of section 128, the notice regarding
address at which books of account may be kept shall be in Form AOC-5 "
(ii) in rule 6 (Manner of Consolidation of Accounts) , after the third proviso, the following proviso shall be inserted, namely:-
"Provided also that nothing in this rule shall apply in respect of consolidation of financial
statement by a company having subsidiary or subsidiaries incorporated outside India only
for the financial year commencing on or after 1" April, 2014."
(iii) in the Annexure, after Form AOC-4. the Form AOC- 5 shall be inserted.
2. The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2015
In the Companies (Corporate Social Responsibility Policy) Rules' 2014, in rule 4' in sub-rule (2)-
(i) for the words "established by the company or its holding or subsidiary or associate company under section 8 of the Act or otherwise", the words "established under
section 8 of the Act by the company, either singly or alongwith its holding or
subsidiary or associate company, or alongwith any other company or holding or
subsidiary or associate company of such other company, or otherwise" shall be
substituted;
(ii) in the proviso, in clause (i). for the words "not established by the company or its
holding or subsidiary or associate company, it", the .words "not established by the
company, either singly or alongwith its holding or subsidiary or associate company,
or alongwith any other company or holding or subsidiary or associate company of
such other company" shall be substituted.
3. The Companies (Appointment and Qualification of Directors) Amendment Rules, 2015.
"Provided that in case a company has already filed Form DIR-12 with the Registrar under rule 15, a foreign director of such company resigning from his office may authorise in writing a practicing chartered accountant or cost accountant in practice or company secretary in practice or any other resident director of the company to sign Form DIR-11 and file the same on his behalf intimating the reasons for the resignation ".
No comments:
Post a Comment