The Companies (Specification of definitions details) Third Amendment Rules, 2021
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 5th August, 2021
G.S.R.539(E).—In exercise of the powers conferred by sub-clause (ix) of clause (76), sub-clause (iii) of clause (77) of section 2, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Specification of definitions details) Rules, 2014 namely :-
1. Short title and commencement-
(1) These rules may be called the Companies (Specification of definitions details) Third Amendment Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Specification of definitions details) Rules, 2014,in clause (h) of sub-rule (1) of rule 2,the following explanation shall be inserted, namely:-
“Explanation.-For the purposes of this clause, electronic based offering of securities, subscription thereof or listing of securities in the International Financial Services Centres set up under section 18 of the Special Economic Zones Act, 2005 (28 of 2005) shall not be construed as ‘electronic mode’ for the purpose of clause (42) of section 2of the Act.”.
[F. No. 1/23/2013-CL-V]
K.V.R. MURTY, Jt. Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 238(E), dated the 31st March, 2014 and were last amended vide number G.S.R. 123(E),dated the 19th February, 2021.
Refund can not be denied on the ground that it was claimed in a return filed u/s 148 where no…
The distinction between religious and charitable purposes is determined by institution's primary or dominant object and not merely by presence…
For determination of what constitutes a fit case to issue notice u/s 148, rule of relevancy of the material and…
AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…
CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025. Standard Operating Procedure…
Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…