MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 31st March, 2022

G.S.R. 235(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and  section  138  read  with  section  469  of  the  Companies  Act,  2013  (18  of  2013),  the  Central  Government  hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:-

1. Short title and commencement.-(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2022.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Accounts) Rules, 2014,-

(i) in  the  proviso  to  sub-rule (1) of rule 3, for the figures, letters and words “1st day of April, 2022”, the figures, letters and words “1st day of April, 2023” shall be substituted;

(ii) in the proviso to sub-rule (1B) of rule 12, for the figures, letters and word “31st March, 2022”, the figures, letters and word “31st May, 2022” shall be substituted.

[F. No. 1/19/2013-CL-V-Part III]

K. V. R. MURTY, Jt.Secy.

Note : The principal rules  were published in the Gazette of India videnumber G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended vide notifications number G.S.R. 723(E), dated the 14th October, 2014, G.S.R.37(E),  dated  the  16th  January,2015,  G.S.R.  680(E),  dated  the  4th  September,  2015,  G.S.R.  742(E), dated  the  27thJuly,  2016,  G.S.R.  1371(E),  dated  the  7th  November,  2017,  G.S.R.  191(E),  dated  the 27th February, 2018, G.S.R.725(E), dated the 31st July, 2018, G.S.R. 803 (E), dated the 22nd October, 2019, G.S.R. 60(E), dated the 30thJanuary, 2020, G.S.R. 205(E), dated the 24th March, 2021, G.S.R.247(E), dated the 1stApril, 2021 and G.S.R. 107(E), dated the 11thFebruary, 2022.