Companies Act

Companies engaged in defence production exempted from segment reporting-MCA Notification

Companies engaged in defence production exempted from segment reporting-MCA Notification

 

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 23rd February, 2018

S.O. 802(E).— In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) and subsection (2) of section 462 of the Companies Act, 2013 (18 of 2013), the Central Government, in the interest of public, hereby amends the notification of the Government of India in the Ministry of Corporate Affairs number G.S.R. 463(E) dated the 5th June, 2015 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), dated the 5th June 2015 , namely:—

2. In the said notification, in the Table, for serial number 8 and entries relating thereto, the following serial number and entries shall be respectively substituted, namely:—

(1) (2) (3)
“8. Chapter IX, section 129. Shall not apply to the companies engaged in defence production to the extent of application of relevant Accounting Standard on segment reporting”.

[F. No. 1/2/2014-CL-V]

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

Note : The Principal Notification was published in the Gazette of India, Extra-ordinary, Part-II, Section-3, Sub-Section (i) vide G.S.R. 463(E) dated the 5th June, 2015 and was subsequently amended vide notification number G.S.R. 582 (E) dated 13th June, 2017.

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