The Companies (Accounts) Amendment Rules 2020-Financial Statements etc. to be filed by IndAS compliant NBFC
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 30th January, 2020
G.S.R. 60(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 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. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(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).”.
(3) In the said rules, in the Annexure, after Form AOC-4 CFS, the following forms shall be inserted, namely:—
FORM NO. AOC4- 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)
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]
[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 vide number 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 27th July, 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 and G.S.R. 803 (E), dated the 22nd October, 2019
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