Extension of period for Nidhi Companies for making declaration in Form NDH-4

Extension of period for Nidhi Companies for making declaration in Form NDH-4

Government of India
Ministry of Corporate Affairs
NOTIFICATION

New Delhi, the 14 February, 2020

G.S.R. 114(E).- In exercise of the powers conferred by sub-section (1) of section 406 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Nidhi Rules, 2014, namely:-

1. (1) These rules may be called the Nidhi (Second Amendment) Rules, 2020.

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

2. In the Nidhi Rules, 2014, in rule 23A, for the words “six months” the words “nine months” shall be substituted.

[F. No. 1/24/2013-CL.V(Part-1)]

(K.V.R. Murty)
Joint Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 258(E), dated the 31^st March, 2014 and subsequently amended vide notification number G.S.R. 467(E), dated the 1^st July, 2019 and vide notification number G.S.R. 81 (E) dated the 3^rd February, 2020

• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
• ICAI (Global Networking) Guidelines, 2025 kept in abeyance
• Bank of India-Online Concurrent Audit Empanelment FY 2026-27. Last Date : 15.07.2026
• Assessing Officer not an expert to do the job of share premium valuation – ITAT