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.
Download Act Click Here >>
- Empanelment of ICAI Exam observer for January 2027 Examinations. Last date: 20.11.2026
- No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026
- Later SC ruling cannot render an act done in compliance of a court order a statutory default
- Interest payment on mobilisation advance to NHAI not liable to TDS u/s 194A
- Typographical error in turnover accepted during assessment not a mistake apparent from record
 Act, 2020 (No. 29 of 2020) Download){kind=link}