The Companies (Amendment) Act, 2020 (No. 29 of 2020) has received the assent of the President on the 28th September, 2020 and has been notified.
One of the important amendment is insertion of new section 129A under which the Central Government may, require prescribed class(es) of unlisted companies to prepare the financial results on periodical basis and complete audit or limited review of such periodical financial results and also to file copy of report with the Registrar.
The Act also provides for setting off of excess payment incurred on Corporate Social Responsibility (CSR) u/s 135 in succeeding years.
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- FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms
- PGRI invites application for CAs for empanelment for Circulation Verification work
- CBDT notifies revised Form for registration as valuer & authorised income tax practitioner
- Curtailing time to file reply to notice u/s 148A(b) from 30 days prejudiced assessee’s right – HC
- For registration u/s 12AB, applicability of proviso to section 2(15) can’t be adjudicated
 Act, 2020 (No. 29 of 2020) Download){kind=link}