General Circular No. 24/2020
Government of India
Ministry of Corporate Affairs
Dr. R. P. Road, New Delhi- 110001
All Regional Directors,
All Registrar of Companies,
Subject: Clarification with regard to creation of deposit repayment reserve of 20% u/s 73 (2) (C ) of the companies Act 2013 and to invest or deposit 15% of amount of debentures u/r. 18 of Companies (Share capital and Debentures) Rules 2014-COVID-19 – Extension of time-regarding
In continuation to General Circular No. 11/2020 dated 24th March 2020 and keeping in view the requests received from various stakeholders seeking extension of time for compliance of the subject requirements on account of covid-19, it has been decided to further extend the time in respect of matters referred to in paras V , VI of the aforesaid circular, from 30th June 2020 to 30th September 2O20. All other requirements shall remain unchanged.
2. This issues with the approval of the competent authority.
Assistant Director, Policy
Copy forwarded for information to:-
1. e-governance section and web contents officer to place the circular on MCA website.
2. Guard file.
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