Merger of Multiple User IDs in MCA V-2 Portal with new User ID in V-3 & deactivation of old ID

Merger of Multiple User IDs in MCA V-2 Portal with new User ID in MCA V-3 and deactivation of old User ID in V-2 Portal

General Circular No. 07/2023

File No. EGov-04/10/2021-O/o Director (e Gov)-MCA
Government of India
Ministry of Corporate Affairs

5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr. Rajendra Prasad Road, New Delhi 110001

Dated: 12th July 2023

To
The President, Institute of Chartered Accountants of India
The President, Institute of Cost Accountants of India
The President, Institute of Company Secretaries of India

Subject: – Merger of Multiple User IDs in V-2 Portal with new User ID in V-3 and deactivation of old User ID in V-2 Portal

Sir/Madam,

It has come to the notice of this Ministry that many members of the three institutes viz. Institute of Chartered Accountants of India, Institute of Cost Accountants of India and Institute of Company Secretaries of India have created multiple user IDs while transacting on existing MCA21 V2 portal. Further many members are not able to create user ID in the new MCA21 V3 portal due to an existing ID about which either they do not have any knowledge, or they do not remember that such an ID has been or was created in existing V2 portal.

2.  It has been decided that all such members may approach the respective institutes with their credentials and the institute shall make recommendations for merging multiple existing user IDs with the ID created in V3 portal or for deactivation of the old user lDs in V2, to enable desirous members to create a new ID in V3 portal. The necessary changes in the user ID in V3 portal in such cases shall be done based on recommendations forwarded by the President or Vice-president of the institute to ddegovtomca.qov.in.

This issues with the approval of the Competent Authority

B, Srikumar
Joint Director
01123073017

Copy to:-

1. The DGCoA
2. All RDs
3. All RoCs
4. Project Director, LTI

• Return/Balance sheet filed within limitation extended by SC to be considered within time
• Satisfaction Note u/s 153C – term immediate cannot be extended to unreasonable delay
• Addition for rental income on accrual basis deleted as court case was pending
• ITAT allows credit balance adjustment for addition of deemed dividend u/s 2(22)(e)
• Addition u/s 50C deleted based on FMV as per CA report under Rule 11UA(1)(b)