The Companies (Significant Beneficial Owners) Amendment Rules, 2024

The Companies (Significant Beneficial Owners) Amendment Rules, 2024. MCA amends Form No. BEN-2 Return to the Registrar under section 90

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION

New Delhi, the 15th July, 2024.

G.S.R 404(E).—In exercise of the powers conferred by section 90 read with sub-sections (1) and (2) of
section 469 read with section 90 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Significant Beneficial Owners) Rules, 2018, namely:-

1. (1) These rules may be called the Companies (Significant Beneficial Owners) Amendment Rules, 2024.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Significant Beneficial Owners) Rules, 2018, in Annexure, for Form No. BEN-2 , the following Form shall be substituted, namely:—

Form No. BEN-2
Return to the Registrar in respect of declaration under section 90
[Pursuant to section 90(4) of the Companies Act, 2013 and rule 4 and
rule 8 of the Companies (Significant Beneficial Owners) Rules, 2018]

[F.No. 1/1/2018 CL-V]

MANOJ PANDEY, Addl. Secy.

Note: The principal rules were published in the Gazette of India, Part II, Extra ordinary, Section 3, Sub-section (i), vide number G.S.R. 561(E), dated the 13th June, 2018 and last amended, vide number G.S.R. 466(E), dated 1st July, 2019

Download MCA Notification Click Here >>

• Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
• Mutual Funds to value physical Gold and Silver by using the polled spot prices
• SC allows simultaneous CIRP proceedings against principal debtor & corporate guarantor
• Merely because sales were declared for only one month, same cannot be treated as bogus
• ITAT deleted addition as method of accounting had been accepted in earlier years