MCA extends due date for NBFCs to file report on Corporate Social Responsibility in Form CSR-2 to ROC for FY 2020-2021 to 30.06.2022
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 31st May, 2022
G.S.R.407(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) Third Amendment Rules, 2022.
(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),-
(i) for the figures, letters and word “31st May, 2022”, the figures, letters and word “30th June, 2022”, shall be substituted;
(ii) after the proviso, the following proviso shall be inserted, namely:-
“Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31stMarch, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be”.
[F. No. 1/19/2013-CL-V-Part III]
MANOJ PANDEY, 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 lastly amended, vide notification number G.S.R. 235(E), dated 31st March, 2022.
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
