MCA extends due date for NBFCs to file CSR report for FY 2020-2021

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.

• AO is under an obligation to assign reasons for rejecting explanation of the assessee
• CBIC issues SoP for clearance of imported goods through Foreign Post Offices
• Sale deed executed with full knowledge of only part consideration paid, not void – SC
• No fault in serving notice to last known address when PAN data was not updated – ITAT
• Investment by firm through capital introduced by partners cannot be treated as unexplained