Commencement of certain sections of Companies Amendment Act 2019. NFRA empowered to debar CA/Firm
Government of India
Ministry of Corporate Affairs
Notification
New Delhi, the 14th August, 2019
S.O.-(E).- In exercise of the powers conferred by sub-section (3) of section 1 of the companies (Amendment) Act, 2019 (22 of 2019), the central Government hereby appoints the 15th day of August, 2019 as the date on which the provisions of sections 6, 7 and 8, clauses (i), (iii) and clause (iv) of section 14, section 20, section 31, sections 33, 34 and 35 and sections 37 and 38 of the said Act shall come into force.
[File No, 1/5/2019-CL-I]
(K. V. R. Murty)
Joint Secretary to the Government of India
Author’s Note:
The corresponding sections of the Companies Act 2013 are as under:
| Section of the Companies (Amendment) Act 2019 | Sections of the Companies Act, 2013 |
| Section 6 | 26. Matters to be stated in prospectus |
| Section 7 | 29. Public offer of securities to be in dematerialised form |
| Section 8 | 35. Civil liability for mis-statements in prospectus |
| Section 14 | 90. Investigation of beneficial ownership of shares in certain cases |
| Section 20 | 132. Constitution of National Financial Reporting Authority |
| Section 31 | 212. Investigation into affairs of company by Serious Fraud Investigation Office |
| Section 33 | 241. Application to Tribunal for relief in cases of oppression, etc |
| Section 34 | 242. Powers of Tribunal. |
| Section 35 | 243. Consequence of termination or modification of certain agreements |
| Section 37 | 272. Petition for winding up |
| Section 38 | 398. Provisions relating to filing of applications, documents, inspection, etc., in electronic form |
addition u/s 68 addition u/s 69A ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty condonation of delay covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory GSTR-3B GST rates IBBI ibc icai announcement income tax penalty itat ITAT Delhi mca circular MCA notification penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 Search & Seizure sebi circular unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…