The Companies (Incorporation) Amendment Rules, 2023
MCA has notified the Companies (Incorporation) Amendment Rules, 2023 by amending the Companies (Incorporation) Rules, 2014.
The amendments have been made to the following Rules along with revision of Form INC-3 One Person Company-Nominee Consent Form, INC-14 Declaration,INC-15 Declaration and RD-GNL-5-Form for filing addendum for rectification of defects or incompleteness omitted, Revision to RUN, INC-4,INC-6, INC-9, INC-12, INC-13, INC-18, INC-20, INC-20A, INC-22, INC-23, INC-24, INC-27, INC-28, INC-31, SPICE+ (INC-32), INC-33, INC-34, INC-35 and RD-1.
Rule 4 Nomination by the Subscriber or Member of One Person Company
Amendment to rule regrading nomination of a person who shall, in the event of the subscriber’s death or his incapacity to contract, become the member of that One Person Company.
Rule 6 – Conversion of One Person Company into a Public company or a Private company
Number of attachments reduced.
Rule 7 -Conversion of private company into One Person Company.
Copy of NOC of every creditors required now
Rule 19 – License Under Section 8 for New Companies With Charitable Objects etc.
Rule 20 – License u/s 8 for Existing Companies
Rule 21 – Conditions for Conversion of a Company Registered Under Section 8 into a Company of Any Other Kind
Rule 22 Other Conditions to be Complied With by Companies Registered Under Section 8 Seeking Conversion into Any Other Kind.
Rule 28 Shifting of registered office within the same State.
Rule 30 Shifting of Registered office from one State or Union Territory to another state
Rule 33 Alteration of Articles
Rule 37 Conversion of Unlimited Liability Company into a Limited Liability Company by Shares or Guarantee
Rule 39 – Conversion of a company limited by guarantee into a company limited by shares
Rule 40 – Application under sub-section (41) of section 2 for change in financial year
Rule 41 – Application under section 14 for conversion of public company into private company
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- Revisionary order purportedly passed earlier but dispatched after written Submissions quashed
- Assessment u/s 147 based on seized material found during search of third party void ab-initio
- TDS deductors given relief for non deduction of TDS at higher rate for inoperative PANs
- Reassessment order quashed due to error in personal hearing video conferencing link
- Assessee may show that it was over assessed under erroneous impression of law
 Amendment Rules 2023 notified by MCA){kind=link}