MCA notifies effective dates for certain sections of Companies Amendment Act 2020 and 2019
The MCA has notified 22nd day of January, 2021 as the date from which specified provisions of the Companies (Amendment) Act, 2020 (29 of 2020), shall come into force, namely:
| Sl No. | Sections | |
| 1 | Section 2 | Companies not to be considered as listed companies |
| 2 | Section 11 | Further issue of share capital |
| 3 | Section 18(c) | Exemption from declaration in Respect of Beneficial Interest in any Share |
| 4 | Section 22(ii) | Exemption from filing of resolution for loan by Banks/NBFCs/HFCs |
| 5 | Section 25 | Requirement of preparation of periodical financial results and audit/limited review |
| 6 | Section 27 | Setting off of excess amount of CSR expenditure |
| 7 | Section 53 | Application of Act to Foreign Companies |
| 8 | Section 55 | Exemptions to companies incorporated outside India |
| 9 | Section 58 to 60 | Appellate Tribunal |
| 10 | Section 62 | Lesser penalties for One Person Company, Startups and Producer Companies |
| 11 | Section 64 and 65 | Relaxation to employee from punishment for wrongful withholding of property |
Similarly the MCA has notified the 22nd day of January, 2021 as the date on which the provisions of section 21 of the Companies (Amendment) Act, 2019 (22 of 2019) related to Corporate Social Responsibility (CSR) shall come into force.
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