MCA notification Archive

Signing of share certificates by companies without common seal-Amendment to Schedule-I – MCA Notification

Author: | Categories: Companies Act No comments
Signing of share certificates by companies without common seal. Amendment to Table-F of the Schedule-I Articles of Association of company limited by shares  From the commencement of the Companies (Amendment) Act, 2015 (21 of 2015), i.e. with effect from the 29th May, 2015, companies are not be required to

 

Companies exempted from the applicability of AS-22 and AS-12-MCA Notification

Author: | Categories: Companies Act No comments
Companies exempted from the applicability  of AS-22 and AS-12-MCA Notification MCA Vide Notification No. S.O. 529(E) dated 5th February, 2018, had directed that with effect from the 1st April, 2017, the provisions of Accounting Standard 22 or Indian Accounting Standard 12 relating to deferred tax asset or deferred tax liability shall

 

Indian Accounting Standard (Ind AS) 115-Revenue from Contracts with Customers

Author: | Categories: Companies Act No comments
Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers Central Government, in consultation with the National Advisory Committee on Accounting Standards has amended the Companies (Indian Accounting Standards) Rules, 2015. Accordingly, the Companies (Indian Accounting Standards) Amendment Rules, 2018 has been notified which comes into force from the

 

AOC4 XBRL to be filed even if company not fall under specified class in succeeding years

Author: | Categories: Companies Act No comments
AOC4 XBRL to be filed even if the company do not fall under the specified class of companies in succeeding years-MCA Notification The Government has amended the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. MCA has notified the Companies (Filing of Documents and Forms

 

Companies required to follow IndAS to report Abridged Financial Statements in AOC3A-MCA Notification

Author: | Categories: Companies Act No comments
Companies required to follow IndAS to report Abridged Financial Statements in AOC3A. Companies (Accounts) Amendment Rules 2018. MCA Notification Ministry of Corporate Affairs (MCA) has issued Notification amending the Companies (Accounts) Rules, 2014 by Companies (Accounts) Amendment Rules, 2018. Section 136 of the Companies Act, 2013 provides for the

 

Applicability of AS-22 or IndAS-12 to Government company with respect to deferred tax asset/liability

Author: | Categories: Companies Act No comments
Applicability of AS-22 or IndAS-12 to Government company with respect to provisions relating to deferred tax asset/liability for seven years MCA has issued a notification providing that provisions of Accounting Standard 22 or Indian Accounting Standard 12 relating to deferred tax asset or deferred tax liability not to apply

 

Section 247 relating to Valuation by Registered Valuers Commencement Notification.

Author: | Categories: Companies Act No comments
Section 247 relating to Valuation by Registered Valuers Commencement Notification. The Companies (Registered Valuers and Valuation) Rules 2017 download Section 247 of the Companies Act, 2013 provides that if a valuation is required in respect of any property, stocks, shares, debentures, securities or goodwill or any other assets or net