Companies Accounts) Amendment Rules, 2020.
·
Overview
MINISTRY OF CORPORATE
AFFAIRS (MCA) vide notification / Gazette id No. CG-DL-E-05022020-215932 and G.S.R.
60(E) issued dated 30th January, 2020 and publish dated 05th
February 2020, has published Companies (Accounts) Amendment Rules, 2020. to
amend the Companies (Accounts) Rules, 2014.
·
Applicability:
They shall come into force
on the date of their publication in the Official Gazette, i.e. 05th
day of February, 2020.
·
Change via this amendment
New sub rule added in
Rule 12 in the Companies (Accounts) Rules, 2014 (hereinafter referred to as the
said rules),:
Rule 12(1A) Every
Non-Banking Financial Company (NBFC) that is required to comply with Indian
Accounting Standards (Ind AS) shall file the financial statements with
Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial
statement, if any, with Form AOC-4 CFS NBFC (Ind AS).
·
New Forms Introduced
|
Form No.
|
Particulars of the forms
|
Applicable Provisions
|
|
FORM
NO. AOC- 4- NBFC (Ind AS)
|
Form
for filing financial statement and other documents with the Registrar
|
[Pursuant
to section 137 of the Companies Act, 2013 and sub-rule (1A) of rule 12 of
Companies (Accounts) Rules, 2014]
|
|
FORM
NO. AOC-4 CFS NBFC (Ind AS)
[Pursuant
to
|
Form
for filing consolidated financial statements and other documents with the
Registrar
|
[Pursuant
to section 137 of the Companies Act, 2013 and sub-rule (1A) of rule 12 of the
Companies (Accounts) Rules, 2014]
|
Read full notification / gazette with formats at :
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