Companies Act

MCA extends date for filing Form CSR-2 for the financial year 2023-2024 to 31.03.2025

MCA extends date for filing Form CSR-2 for the financial year 2023-2024 to 31.03.2025

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 31st December, 2024

G.S.R. 794(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, sub-section (4) of section 135, sub-section (1) of section 136, section 137 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. Short title and commencement. —(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2024.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters “on or before 31st December,2024”, the words, figures and letters “on or before 31st March, 2025” shall be substituted.

[F. No. 1/19/2013-CL-V Part IV-Part(1)]

BALAMURUGAN D, 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. 239(E), dated the 31st March, 2014 and was last amended vide notification number G.S.R. 587(E), dated the 24th September, 2024.

Share

Recent Posts

  • ICSI

Empanelment of General Observers for ICSI Examinations June 2026. Last date 28.04.2026

Empanelment of General Observers for ICSI Examinations June 2026 ICSI has invited interested members to enroll as General Observers for…

23 hours ago
  • CA CS CMA

Engagement of Young Professionals CA for assistance in ITAT representation

Income Tax Department Pune is engaging Young Professionals CA for assistance in ITAT representation With a view to augment departmental…

2 days ago
  • Concurrent Audit

IDBI online application for empanelment of Concurrent Auditor. Last date : 27.04.2026

IDBI invites application for empanelment of Chartered Accountant firms as Concurrent Auditor for FY 2026-27 IDBI Bank has invited online…

2 days ago
  • Bank

Audit reports must be disclosed by bank before classifying account of a customer as fraud

Audit reports must be disclosed if considered relevant by banks in classifying the account of a customer as fraud –…

2 days ago
  • ICAI

ICAI sets up a branch of CIRC at Korba city, Chhattisgarh w.e.f. 6th February, 2026

ICAI sets up a branch of CIRC at Korba city (Chhattisgarh) w.e.f. 6th February, 2026 Council of the Institute of…

2 days ago
  • ICAI

CA Final Exams to be held twice a year from May 2026 Examination onwards – ICAI

Chartered Accountants Final Examination to be held twice a year from May 2026 Examination onwards ICAI vide Notification dated 15.04.2024…

3 days ago