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      • 1. Short title, commencement and application.
      • 2. Definitions.
      • 3. Terms and conditions of acceptance of deposits by companies.
      • 4. Form and particulars of advertisements or circulars.
      • 5.
      • 6. Creation of security.
      • 7. Appointment of trustee for depositors.
      • 8. Duties of trustees.
      • 9. Meeting of depositors.
      • 10. Form of application for deposits.
      • 11. Power to nominate.
      • 12. Furnishing of deposit receipts to depositors.
      • 13. Maintenance of liquid assets and creation of deposit repayment reserve account.
      • 14. Registers of deposits.
      • 15. General provisions regarding premature repayment of deposits.
      • 16. Return of deposits to be filed with the Registrar.
      • 16A. Disclosures in the financial statement.
      • 17. Penal rate of interest.
      • 18. Power of Central Government to decide certain questions.
      • 19. Applicability of sections 73 and 74 to eligible companies.
      • 20. Statement regarding deposits existing as on the date of commencement of the Act.
      • 21. Punishment for contravention.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Accounting Standards.
      • 4. Obligation to comply with Accounting Standards.
      • 5. Qualification for exemption or relaxation in respect of SMC.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Manner of books of account to be kept in electronic mode.
      • 4. Conditions regarding maintenance and inspection of certain financial information by directors.
      • 5. Form of Statement containing salient features of financial statements of subsidiaries.
      • 6. Manner of consolidation of accounts.
      • 7. Transitional provisions with respect to Accounting Standards.
      • 8. Matters to be included in Board's report.
      • 8A. Matters to be included in Board’s Report for One Person Company and Small Company.
      • 9. Disclosures about CSR Policy.
      • 10. Statement containing salient features of financial statements.
      • 11. Manner of circulation of financial statements in certain cases.
      • 12. Filing of financial statements and fees to be paid thereon.
      • 13. Companies required to appoint internal auditor.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Adjudication of penalties.
      • 4. Appeal against the order of adjudicating officer.
      • 5. Registration of appeal.
      • 6. Disposal of appeal by Regional Director.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Woman director on the Board.
      • 4. Number of Independent director.
      • 5. Qualification of Independent director.
      • 6. Compliances required by a person eligible and willing to be appointed as an independent director.
      • 7. Small shareholders' director.
      • 8. Consent to act director.
      • 9. Application for allotment of Director Identification Number before appointment in an existing company.
      • 10. Allotment of DIN.
      • 11. Cancellation or surrender or Deactivation of DIN.
      • 12. Intimation or changes in particulars specified in DIN application.
      • 12A. Directors KYC.
      • 12B. Directors of company required to file eform ACTIVE.
      • 13. Notice of candidature of a person for directorship.
      • 14. Disqualification of direction under subsection (2) of section 164.
      • 15. Notice of resignation of director.
      • 16. Copy of resignation of director to be forwarded by him.
      • 17. Register of directors and key managerial personnel.
      • 18. Return containing the particular of directors and the key managerial personnel.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Filing of return of appointment.
      • 4. Sitting fees.
      • 5. Disclosure in Board's report.
      • 6. Parameters for consideration of remuneration.
      • 7. Fees.
      • 8. Appointment of Key Managerial Personnel.
      • 8A.
      • 9. Secretarial Audit Report.
      • 10. Duties of Company Secretary.
      • 1. Short title and commencement.
      • 2.
      • 3.
      • 4.
      • 5.
      • 6.
      • 7.
      • 8.
      • 9.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Manner and procedure of selection and appointment of auditors.
      • 4. Conditions for appointment and notice to Registrar.
      • 5. Class of Companies.
      • 6. Manner of rotation of auditors by the companies on expiry of their term.
      • 7. Removal of the auditor before expiry of his term.
      • 8. Resignation of auditor.
      • 9.
      • 10. Disqualifications of auditor.
      • 10A.
      • 11. Other matters to be included in auditors report.
      • 12. Duties and powers of the company's auditor with reference to the audit of the branch and the branch auditor.
      • 13. Reporting of frauds by auditor.
      • 14. Remuneration of the Cost Auditor.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3.
      • 4. Obligation of companies seeking registration to make publication.
      • 5. Other obligations of companies seeking registration.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Application for order of a meeting.
      • 4. Disclosures in application made to the Tribunal for compromise or arrangement.
      • 5. Directions at hearing of the application.
      • 6. Notice of meeting.
      • 7. Advertisement of the notice of the meeting.
      • 8. Notice to statutory authorities.
      • 9. Voting.
      • 10. Proxies.
      • 11. Copy of compromise or arrangement to be furnished by the company.
      • 12. Affidavit of service.
      • 13. Result of the meeting to be decided by voting.
      • 14. Report of the result of the meeting by Chairperson.
      • 15. Petition for confirming compromise or arrangement.
      • 16. Date and notice of hearing.
      • 17. Order on petition.
      • 18. Application for directions under section 232 of the Act.
      • 19. Directions at hearing of application.
      • 20. Order under section 232 of the Act.
      • 21. Statement of compliance in mergers and amalgamations.
      • 22. Report on working of compromise or arrangement.
      • 23. Liberty to apply.
      • 24. Liberty of the Tribunal.
      • 25. Merger or Amalgamation of certain companies.
      • 25A. Merger or amalgamation of a foreign company with a Company and vice versa.
      • 26. Notice to dissenting shareholders for acquiring the shares.
      • 26A. Purchase of minority shareholding held in demat form.
      • 27. Determination of price for purchase of minority shareholding.
      • 28. Circular containing scheme of amalgamation or merger.
      • 29. Appeal under subsection (2) of section 238 of the Act.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Corporate Social Responsibility.
      • 4. CSR Implementation.
      • 5. CSR Committees.
      • 6.
      • 7. CSR Expenditure.
      • 8. CSR Reporting.
      • 9. Display of CSR activities on its website.
      • 10. Transfer of unspent CSR amount.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application of Cost Records.
      • 4. Applicability for cost audit.
      • 5. Maintenance of records.
      • 6. Cost audit.
      • 7.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Creation and maintenance of data bank.
      • 4. Duties of the institute.
      • 5. Panel.
      • 6. Annual report on the capacity building of independent directors.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. One Person Company.
      • 4. Nomination by the subscriber or member of One Person Company.
      • 5.
      • 6. Conversion of One Person Company into a Public company or a Private company.
      • 7. Conversion of private company into One Person Company.
      • 7A. Penalty.
      • 8. Names which resemble too nearly with name of existing company.
      • 8A. Undesirable names.
      • 8B. Word or expression which can be used only after obtaining previous approval of Central Government.
      • 9. Reservation of name or change of name.
      • 9A. Extension of reservation of name in certain cases.
      • 10.
      • 11.
      • 12. Application for incorporation of companies.
      • 13. Signing of memorandum and articles.
      • 14. Declaration by professionals.
      • 15. Declaration from Subscribers and First Directors.
      • 16. Particulars of every subscriber to be filed with the Registrar at the time of incorporation.
      • 17. Particulars of first directors of the company and their consent to act as such.
      • 18. Certificate of incorporation.
      • 19. License under section 8 for new companies with charitable objects etc.
      • 20. License for existing companies.
      • 21. Conditions for conversion of a company registered under Section 8 into a company of any other kind.
      • 22. Other conditions to be complied with by companies registered under section 8 seeking conversion into any other kind.
      • 23. Intimation to Registrar of revocation of licence issued under section 8.
      • 23A. Declaration at the time of commencement of business.
      • 24.
      • 25. Verification of registered office.
      • 25A. Active Company Tagging Identities and Verification (Active).
      • 25B. Physical verification of the Registered Office of the company.
      • 26. Publication of name by company.
      • 27. Notice and verification of change of situation of the registered office.
      • 28. Shifting of registered office within the same State.
      • 29. Alteration of Memorandum by change of name.
      • 30. Shifting of registered office from one State or Union territory to another State.
      • 31.
      • 32. Change of objects for which money is raised through prospectus.
      • 33. Alteration of articles.
      • 33A. Allotment of a new name to the existing company under section 16(3) of the Act.
      • 34. Copies of memorandum and articles, etc. to be given to members on request being made by them.
      • 35. Service of documents.
      • 36.
      • 37. Conversion of unlimited liability company into a limited liability company by shares or guarantee.
      • 38. Simplified Proforma for Incorporating Company Electronically Plus (SPICE+).
      • 38A. Application for registration of the Goods and Service Tax Identification Number (GSTIN), Employees' State Insurance Corporation (ESIC) registration [Employees' Provident Fund Organisation (EPFO) Registration and Profession Tax Registration [,Opening of Bank Account and Shops and Establishment Registration]].
      • 39. Conversion of a company limited by guarantee into a company limited by shares.
      • 40. Application under subsection (41) of section 2 for change in financial year.
      • 41. Application under section 14 for conversion of public company into private company.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability of Accounting Standards.
      • 4. Obligation to comply with Indian Accounting Standards (Ind AS).
      • 5. Exemptions.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Eligibility to issue depository receipts.
      • 4. Conditions for issue of depository receipts.
      • 5. Manner and form of depository receipts.
      • 6. Voting rights.
      • 7. Proceeds of issue.
      • 8. Depository receipts prior to commencement.
      • 9. Non applicability of certain provisions of the Act.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Register of members.
      • 4. Register of debenture holders or any other security holders.
      • 5. Maintenance of the Register of members etc. under section 88.
      • 6. Index of names to be included in Register.
      • 7. Foreign register of members, debenture holders, other security holders or beneficial owners residing outside India.
      • 8. Authentication.
      • 9. Declaration in respect of beneficial interest in any shares.
      • 10. Closure of register of members or debenture holders or other security holders.
      • 11. Annual Return.
      • 12. Extract of annual return.
      • 13.
      • 14. Inspection of registers, returns etc.
      • 15. Preservation of register of members etc. and annual return.
      • 16. Copies of the registers and annual return.
      • 17. Calling of Extraordinary general meeting by requistionists.
      • 18. Notice of the meeting.
      • 19. Proxies.
      • 20. Voting through electronic means.
      • 21. Manner in which the Chairman of meeting shall get the poll process scrutinised and report thereon.
      • 22. Procedure to be followed for conducting business through postal ballot.
      • 23. Special Notice.
      • 24. Resolutions and agreements to be filed.
      • 25. Minutes of proceedings of general meeting, meeting of Board of Directors and other meetings and resolutions passed by postal ballot.
      • 26. Copy of minute book of general meeting.
      • 27. Maintenance and inspection of document in electronic form.
      • 28. Security of records maintained in electronic form.
      • 29. Inspection and copies of records maintained in electronic form.
      • 30. Penalty.
      • 31. Report on Annual General Meeting.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Panel of mediators or conciliators.
      • 4. Qualifications for empanelment.
      • 5. Disqualifications for empanelment.
      • 6. Application for appointment of Mediator or Conciliator and his appointmen.
      • 7. Deletion from the Panel.
      • 8. Withdrawing name from Panel.
      • 9. Duty of mediator or conciliator to disclose certain facts.
      • 10. Withdrawal of appointment.
      • 11. Procedure for disposal of matters.
      • 12. Mediator or Conciliator not bound by the Indian Evidence Act, 1872 or the Code of Civil Procedure, 1908.
      • 13. Representation of parties.
      • 14. Consequences of nonattendance of parties at sessions or meetings on due dates.
      • 15. Administrative assistance.
      • 16. Offer of settlement by parties.
      • 17. Role of Mediator or Conciliator.
      • 18. Parties alone responsible for taking decision.
      • 19. Time limit for completion of mediation or conciliation.
      • 20. Parties to act in good faith.
      • 21. Confidentiality, disclosure and inadmissibility of information.
      • 22. Privacy.
      • 23. Protection of action taken in good faith.
      • 24. Communication between mediator or conciliator and the Central Government or the Tribunal or the Appellate Tribunal.
      • 25. Settlement agreement.
      • 26. Fixing date for recording settlement and passing order.
      • 27. Expenses of the mediation and conciliation.
      • 28. Ethics to be followed by Mediator or Conciliator.
      • 29. Resort to arbitral or judicial proceedings.
      • 30. Matters not to be referred to the mediation or conciliation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Meetings of Board through video conferencing or other audio visual means.
      • 4.
      • 5. Passing of resolution by circulation.
      • 6A. Omnibus approval for related party transactions on annual basis.
      • 7. Establishment of vigil mechanism.
      • 8. Powers of Board.
      • 9. Disclosures by a director of his interest.
      • 10.
      • 11. Loan and investment by a company under section 186 of the Act.
      • 12. Register.
      • 13. Special Resolution.
      • 14. Investments of company to be held in its own name.
      • 15. Contract or arrangement with a related party.
      • 16. Register of contracts or arrangements in which directors are interested.
      • 17. Payment to director for loss of office, etc. in connection with transfer of undertaking, property or shares.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application for obtaining status of dormant company.
      • 4. Certificate of status of dormant company.
      • 5. Register of dormant companies.
      • 6. Minimum number of directors for dormant company.
      • 7. Return of dormant companies.
      • 8. Application for seeking status of an active company.
      • 9. Fees for application to Central Government.
      • 10. Association or partnership of persons exceeding certain number.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3 to 6.
      • 7. Variation in terms of contracts referred to in the prospectus or objects for which prospectus was issued.
      • 8. Offer of Sale by Members.
      • 9. Dematerialisation of securities.
      • 9A. Issue of securities in dematerialised form by unlisted public companies.
      • 10. Shelf prospectus and Information Memorandum.
      • 11. Refund of Application Money.
      • 12. Return of Allotment.
      • 13. Payment of commission.
      • 14. Private placement.
      • 1. Short title, commencement and application.
      • 2. Definitions.
      • 3. Eligibility for registered valuers.
      • 4. Qualifications and experience.
      • 5. Valuation Examination.
      • 6. Application for certificate of registration.
      • 7. Conditions of Registration.
      • 7A. Intimation of changes in personal details etc., by registered valuer to authority.
      • 8. Conduct of Valuation.
      • 9. Temporary surrender.
      • 10. Functions of a Valuer.
      • 11. Transitional Arrangement.
      • 12. Eligibility for registered valuers organisations.
      • 13. Application for recognition.
      • 14. Conditions of Recognition.
      • 14A. Intimation of changes in composition of governing board, etc. by the registered valuers organisations to the authority.
      • 15. Cancellation or suspension of certificate of registration or recognition.
      • 16. Complaint against a registered valuer or registered valuers organisation.
      • 17. Procedure to be followed for cancellation or suspension of registration or recognition certificate.
      • 18. Valuation Standards.
      • 19. Committee to advise on valuation matters.
      • 20. Punishment for contravention.
      • 21. Punishment for false statement.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Business activity.
      • 4. Registration offices.
      • 5. Powers and duties of Registrars.
      • 6. Seal of Registrar.
      • 7. Manner and conditions of filing.
      • 8. Authentication of documents.
      • 8A. Signing of forms.
      • 9. Maintaining documents electronically.
      • 10. Procedure on receipt of any application or form or document electronically.
      • 11. Vacation or removal of directors.
      • 12. Fees.
      • 13. Mode of Payment.
      • 14. Inspection, production and evidence of documents kept by Registrar.
      • 15. Inspection of documents.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Registration of creation or modification of charge.
      • 4. Application to Registrar.
      • 5. Application of rules in certain matters.
      • 6. Certificate of registration.
      • 7. Register of charges to be kept by the Registrar.
      • 8. Satisfaction of charge.
      • 9. Intimation of appointment of Receiver or Manager.
      • 10. Company's register of charges.
      • 11. Register open for inspection.
      • 12. Rectification in register of charges on account of omission or misstatement of particulars in charge previously recorded and extension of time in filing of satisfaction of charge.
      • 13. Signing of charge eforms by insolvency resolution professional or resolution professional or liquidator for companies under resolution or liquidation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Particulars relating to directors and Secretary to be furnished to the Registrar by foreign Companies.
      • 4. Financial Statement of foreign company.
      • 5. Audit of accounts of foreign company.
      • 6. List of places of business of foreign company.
      • 7. Annual Return.
      • 8. Office where documents to be delivered and fee for registration of documents.
      • 9. Certification.
      • 10. Authentication of translated documents.
      • 11. Documents to be annexed to prospectus.
      • 12. Action for improper use or description as foreign company.
      • 13. Issue of Indian Depository Receipts (IDRs).
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Removal of name of company from the Register on suomotu
      • 4. Application for removal of name of company.
      • 5. Manner of filing of application.
      • 6. Form to be certified.
      • 7. Manner of publication of notice.
      • 8. Manner of notarisation, appostilisation or consularisation of indemnity bond and declaration in case of foreign nationals or nonresident Indians.
      • 9. Notice of striking off and dissolution of company.
      • 10. Applications or forms pending before Central Government.
      • 1. Short title and Commencement.
      • 2. Restriction on number of layers for certain classes of holding companies.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Equity shares with differential rights.
      • 5. Certificate of shares (where shares are not in demat form).
      • 6. Issue of renewed or duplicate share certificate.
      • 7. Maintenance of share certificate forms and related books and documents.
      • 8. Issue of sweat equity shares.
      • 9. Issue and redemption of preference shares.
      • 10. Issue and redemption of preference shares by company in infrastructural projects.
      • 11. Instrument of transfer.
      • 12. Issue of employee stock options.
      • 12A. Period for notice under subclause (i) of clause (a) of subsection (1) of section 62.
      • 13. Issue of shares on preferential basis.
      • 14. Issue of Bonus Shares.
      • 15. Notice to Registrar for alteration of share capital.
      • 16. Provision of money by company for purchase of its own shares by employees or by trustees for the benefit of employees.
      • 17. Buyback of shares or other securities.
      • 18. Debentures.
      • 19. Nomination by securities holders.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 2A. Duty of the reporting company.
      • 3. Declaration of significant beneficial ownership under section 90.
      • 4. Return of significant beneficial owners in shares.
      • 5. Register of significant beneficial owners.
      • 6. Notice seeking information about significant beneficial owners.
      • 7. Application to the Tribunal.
      • 8. NonApplicability.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 2A. Companies not to be considered as listed companies.
      • 3. Related party.
      • 4. List of relatives in terms of clause (77) of section 2.
      • 1. Short title and Commencement.
      • 2. Definitions.
      • 3. Transfer of pending proceedings relating to cases other than Winding up.
      • 4. Pending proceeding relating to Voluntary Winding up.
      • 5. Transfer of pending proceedings of Winding up on the ground of inability to pay debts.
      • 6. Transfer of pending proceedings of Winding up matters on the grounds other than inability to pay debts.
      • 7. Transfer of Records.
      • 8. Fees not to be paid.
      • 1. Short title commencement and application.
      • 2. Definitions.
      • 3. Petition for winding up.
      • 4. Statement of affairs.
      • 5. Admission of petition and directions as to advertisement.
      • 6. Copy of petition to be furnished.
      • 7. Advertisement of petition.
      • 8. Application for leave to withdraw petition.
      • 9. Substitution for original petitioner.
      • 10. Procedure on substitution.
      • 11. Affidavitinobjection.
      • 12. Affidavit in reply.
      • 13. Applicability.
      • 14. Appointment of provisional liquidator or Company Liquidator.
      • 15. Rules applicable to provisional liquidator.
      • 16. Costs etc. of provisional liquidator.
      • 17. Order to be sent to liquidator and form of order.
      • 18. Contents of winding up order.
      • 19. Directions on making winding up order.
      • 20. Advertisement of order.
      • 21. Declaration by Company Liquidator.
      • 22. Company Liquidator to take charge of assets and books and papers of company.
      • 23. Form of proceedings after winding up order is made.
      • 24. Application for leave to commence or continue suit or proceeding.
      • 25. Report by Company Liquidator.
      • 26. Inspection of statement of affairs and report.
      • 27. Consideration of report by Tribunal.
      • 28. Provisional list of contributors.
      • 29. Notice to be given of date of settlement.
      • 30. Settlement of list.
      • 31. Notice of settlement to contributors.
      • 32. Supplemental list of contributors.
      • 33. Variation of list.
      • 34. Application for rectification of list.
      • 35. List of contributors consisting of past members.
      • 36. Meeting of creditors and contributors.
      • 37. Company Liquidator to report result of meeting.
      • 38. Filling up of vacancy in advisory committee.
      • 39. Company Liquidator and members of advisory committee dealing with company's assets.
      • 40. Advisory committee not to make profit.
      • 41. Cost of obtaining order of Tribunal.
      • 42. Order sanctioning payment to advisory committee.
      • 43. Meetings of advisory committee.
      • 44. Application of rules to meetings.
      • 45. Notice of meeting.
      • 46. Place and time of meeting.
      • 47. Notice of first or other meeting to officers of company.
      • 48. Proof of notice.
      • 49. Costs of meeting.
      • 50. Chairman of meeting.
      • 51. Resolution at creditors' meeting.
      • 52. Resolution of contributors' meeting.
      • 53. Copies of resolution to be filed.
      • 54. Nonreceipt of notice by creditor or contributory.
      • 55. Adjournments.
      • 56. Quorum.
      • 57. Procedure in absence of quorum.
      • 58. When creditor can vote.
      • 59. Case in which creditors may not vote.
      • 60. When secured creditor can vote.
      • 61. Effect of voting by a secured creditor.
      • 62. Procedure when secured creditor votes without surrendering security.
      • 63. Admission or rejection of proof for purposes of voting.
      • 64. Minutes of proceedings.
      • 65. Report to Tribunal.
      • 66. Voting by proxies.
      • 67. Form of proxies.
      • 68. Proxies to Company Liquidator or chairman of meeting.
      • 69. Use of proxies by deputy.
      • 70. Forms to be sent with notice.
      • 71. Proxies to be lodged.
      • 72. Holder of proxy not to vote on matter in which he is financially interested.
      • 73. Minor not to be appointed proxy.
      • 74. Filling in proxy where creditor or contributory is blind or incapable.
      • 75. Proxy of person not acquainted with English.
      • 76. Submission of periodical reports to the tribunal.
      • 77. Employment of additional or special staff by Official Liquidator.
      • 78. Declaration by professional.
      • 79. Record book to be maintained by Company Liquidator.
      • 80. Registers and books to be maintained by Company Liquidator.
      • 81. All money to be paid into special bank account in a scheduled bank.
      • 82. Bills cheques etc. to be deposited with bank.
      • 83. Payments into Bank.
      • 84. Company Liquidator's Dividend Account.
      • 85. Where the company has no available assets.
      • 86. Investment of surplus funds.
      • 87. Company Liquidator to examine accounts for purposes of investment.
      • 88. Investments to be made by Bank.
      • 89. Dividend and interest to be credited.
      • 90. Refunds of taxes.
      • 91. Halfyearly accounts to be filed.
      • 92. Form of account.
      • 93. Nil account.
      • 94. Registry to send copy of account to auditor.
      • 95. Audit of Company Liquidator's accounts.
      • 96. Audit certificate to be filed.
      • 97. Audit fees.
      • 98. Inspection of account and certificate of audit.
      • 99. Account and auditor's report to be placed before Tribunal.
      • 100. Notice for proving debts.
      • 101. Proof of debt.
      • 102. Mode of proof and verification thereof.
      • 103. Contents of proof.
      • 104. Workman's dues.
      • 105. Production of bills of exchange and promissory notes.
      • 106. Value of debts.
      • 107. Discount.
      • 108. Interest.
      • 109. Periodical payments.
      • 110. Proof of debt payable at future time.
      • 111. Examination of proof.
      • 112. Company Liquidator's right to call any person in connection with investigation.
      • 113. Affidavit.
      • 114. Costs of proof.
      • 115. Acceptance or rejection of proof to be communicated.
      • 116. Appeal by creditor.
      • 117. Procedure where creditor appeals.
      • 118. Company Liquidator not to be personally liable for costs.
      • 119. Proofs and list of creditors to be filed in Tribunal.
      • 120. List of creditors not to be varied.
      • 121. Notice of filing list and inspection of same.
      • 122. Expunging of proof.
      • 123. Procedure on failure to prove debt within time fixed.
      • 124. Right of creditor who has not proved debt before declaration of dividend.
      • 125. Payment of subsequent interest.
      • 126. Attendance at proceedings.
      • 127. Representation of creditors and contributors before Tribunal.
      • 128. Powers of Company Liquidator.
      • 129. Company Liquidator to be in position of receiver.
      • 130. Company's property to be surrendered to Company Liquidator on requisition.
      • 131. Calls by Company Liquidator.
      • 132. Company Liquidator to realise uncalled capital.
      • 133. Application for leave to make call.
      • 134. Notice of application.
      • 135. Order granting leave to make call and document making call.
      • 136. Service of notice of call.
      • 137. Order for payment of call.
      • 138. Other moneys due by contributors.
      • 139. Application for examination under section 299.
      • 140. Directions at hearing of application.
      • 141. Service of summons.
      • 142. Conduct of examination.
      • 143. Notes of deposition.
      • 144. Order for examination under section 300.
      • 145. Notice of examination.
      • 146. Adjournment of examination for orders of Tribunal.
      • 147. Procedure for contumacy.
      • 148. Notes of examination.
      • 149. Application under subsection (5) of section 300.
      • 150. Warrant of arrest of contributory.
      • 151. Prison to which contributory arrested on warrant is to be taken.
      • 152. Execution of warrant of arrest outside jurisdiction of Tribunal.
      • 153. Application under section 339 or section 340.
      • 154. Directions at preliminary hearing of summons.
      • 155. Liberty to apply for further directions.
      • 156. Application for disclaimer.
      • 157. Preliminary hearing of application.
      • 158. Claimant to furnish statement of his interest.
      • 159. Service of notice.
      • 160. Order granting leave to disclaim.
      • 161. Disclaimer to be filed in Tribunal.
      • 162. Vesting of disclaimed property.
      • 163. No claim to be compromised or abandoned without sanction of Tribunal.
      • 164. Application for sanction of compromise.
      • 165. Sale to be subject to sanction and to confirmation by Tribunal.
      • 166. Procedure at sale.
      • 167. Expenses of sale.
      • 168. Declaration of dividend or return of capital.
      • 169. Notice of declaration.
      • 170. Form of authority to pay dividend.
      • 171. Transmission of dividends etc. by post.
      • 172. Form of order directing return of capital.
      • 173. Payment of dividend or return of capital due to deceased creditor or contributory.
      • 174. Company Liquidator to apply for dissolution.
      • 175. Dissolution of company.
      • 176. Liquidator to pay the balance into Company Liquidation Dividend and Undistributed Assets Account.
      • 177. Conclusion of winding up.
      • 178. Application to declare dissolution void.
      • 179. Statement to accompany payment.
      • 180. Unclaimed dividends or undistributed assets under investment.
      • 181. Application by person for payment of money paid into the Company Liquidation Dividend and Undistributed Assets Account.
      • 182. Cost and expenses payable out of the assets in a winding up by Tribunal.
      • 183. Costs in the discretion of Tribunal.
      • 184. Bill of costs by authorised representative etc. employed by Company Liquidator.
      • 185. Fees in misfeasance proceeding.
      • 186. Fees when proceeding is compromised.
      • 187. Costs of parties having common interest.
      • 188. Tribunal's power to fix a fee.
      • 189. Allowance to witnesses.
      • 190. Powers and functions of Official Liquidator.
      • 191. Inspection of file.
      • 1. Short title, extent, commencement and application.
      • 2. Definitions.
      • 3. Formation of company.
      • 3A.
      • 4. Memorandum.
      • 5. Articles.
      • 6. Act to override memorandum, articles, etc.
      • 7. Incorporation of company.
      • 8. Formation of companies with charitable objects, etc.
      • 9. Effect of registration.
      • 10. Effect of memorandum and articles.
      • 10A. Commencement of business, etc.
      • 11.
      • 12. Registered office of company.
      • 13. Alteration of memorandum.
      • 14. Alteration of articles.
      • 15. Alteration of memorandum or articles to be noted in every copy.
      • 16. Rectification of name of company.
      • 17. Copies of memorandum, articles,etc., to be given to members.
      • 18. Conversion of companies already registered.
      • 19. Subsidiary company not to hold shares in its holding company.
      • 20. Service of documents.
      • 21. Authentication of documents, proceedings and contracts.
      • 22. Execution of bills of exchange, etc.
      • 23. Public offer and private placement.
      • 24. Power of Securities and Exchange Board to regulate issue and transfer of securities, etc.
      • 25. Document containing offer of securities for sale to be deemed prospectus.
      • 26. Matters to be stated in prospectus.
      • 27. Variation in terms of contract or objects in prospectus.
      • 28. Offer of sale of shares by certain members of company.
      • 29. Public offer of securities to be in dematerialised form.
      • 30. Advertisement of prospectus.
      • 31. Shelf prospectus.
      • 32. Red herring prospectus.
      • 33. Issue of application forms for securities.
      • 34. Criminal liability for misstatements in prospectus.
      • 35. Civil liability for misstatements in prospectus.
      • 36. Punishment for fraudulently inducing persons to invest money.
      • 37. Action by affected persons.
      • 38. Punishment for personation for acquisition, etc., of securities.
      • 39. Allotment of securities by company.
      • 40. Securities to be dealt with in stock exchanges.
      • 41. Global depository receipt.
      • 42. Issue of shares on private placement basis.
      • 43. Kinds of share capital.
      • 44. Nature of shares or debentures.
      • 45. Numbering of shares.
      • 46.Certificate of shares.
      • 47. Voting rights.
      • 48. Variation of shareholders' rights.
      • 49. Calls on shares of same class to be made on uniform basis.
      • 50. Company to accept unpaid share capital, although not called up.
      • 51. Payment of dividend in proportion to amount paidup.
      • 52. Application of premiums received on issue of shares.
      • 53. Prohibition on issue of shares at discount.
      • 54. Issue of sweat equity shares.
      • 55. Issue and redemption of preference shares.
      • 56. Transfer and transmission of securities.
      • 57. Punishment for personation of shareholder.
      • 58. Refusal of registration and appeal against refusal.
      • 59. Rectification of register of members.
      • 60. Publication of authorised, subscribed and paidup capital.
      • 61. Power of limited company to alter its share capital.
      • 62. Further issue of share capital.
      • 63. Issue of bonus shares.
      • 64. Notice to be given to Registrar for alteration of share capital.
      • 65. Unlimited company to provide for reserve share capital on conversion into limited company.
      • 66. Reduction of share capital.
      • 67. Restrictions on purchase by company or giving of loans by it for purchase of its shares.
      • 68. Power of company to purchase its own securities.
      • 69. Transfer of certain sums to capital redemption reserve account.
      • 70. Prohibition for buyback in certain circumstances.
      • 71. Debentures.
      • 72. Power to nominate.
      • 73. Prohibition on acceptance of deposits from public.
      • 74. Repayment of deposits, etc., accepted before commencement of this Act.
      • 75. Damages for fraud.
      • 76. Acceptance of deposits from public by certain companies.
      • 76A. Punishment for contravention of section 73 or section 76.
      • 77. Duty to register charges, etc.
      • 78. Application for registration of charge.
      • 79. Section 77 to apply in certain matters.
      • 80. Date of notice of charge.
      • 81. Register of charges to be kept by Registrar.
      • 82. Company to report satisfaction of charge.
      • 83. Power of Registrar to make entries of satisfaction and release in absence of intimation from company.
      • 84. Intimation of appointment of receiver or manager.
      • 85. Company's register of charges.
      • 86. Punishment for contravention.
      • 87. Rectification by Central Government in Register of charges.
      • 88. Register of members, etc.
      • 89. Declaration in respect of beneficial interest in any share.
      • 90. Register of significant beneficial owners in a company.
      • 91. Power to close register of members or debentureholders or other security holders.
      • 92. Annual return.
      • 93.
      • 94. Place of keeping and inspection of registers, returns, etc.
      • 95. Registers, etc., to be evidence.
      • 96. Annual general meeting.
      • 97. Power of Tribunal to call annual general meeting.
      • 98. Power of Tribunal to call meetings of members, etc.
      • 99. Punishment for default in complying with provisions of sections 96 to 98.
      • 100. Calling of extraordinary general meeting.
      • 101. Notice of meeting.
      • 102. Statement to be annexed to notice.
      • 103. Quorum for meetings.
      • 104. Chairman of meetings.
      • 105. Proxies.
      • 106. Restriction on voting rights.
      • 107. Voting by show of hands.
      • 108. Voting through electronic means.
      • 109. Demand for poll.
      • 110. Postal ballot.
      • 111. Circulation of members' resolution.
      • 112. Representation of President and Governors in meetings.
      • 113. Representation of corporations at meeting of companies and of creditors.
      • 114. Ordinary and special resolutions.
      • 115. Resolutions requiring special notice.
      • 116. Resolutions passed at adjourned meeting.
      • 117. Resolutions and agreements to be filed.
      • 118. Minutes of proceedings of general meeting, meeting of Board of Directors and other meeting and resolutions passed by postal ballot.
      • 119. Inspection of minutebooks of general meeting.
      • 120. Maintenance and inspection of documents in electronic form.
      • 121. Report on annual general meeting.
      • 122. Applicability of this Chapter to One Person Company.
      • 123. Declaration of dividend.
      • 124. Unpaid Dividend Account.
      • 125. Investor Education and Protection Fund.
      • 126. Right to dividend, rights shares and bonus shares to be held in abeyance pending registration of transfer of shares.
      • 127. Punishment for failure to distribute dividends.
      • 128. Books of account, etc., to be kept by company.
      • 129. Financial statement.
      • 129A. Periodical financial results.
      • 130. Reopening of accounts on court's or Tribunal's orders.
      • 131. Voluntary revision of financial statements or Board's report.
      • 132. Constitution of National Financial Reporting Authority.
      • 133. Central Government to prescribe accounting standards.
      • 134. Financial statement, Board's report, etc.
      • 135. Corporate Social Responsibility.
      • 136. Right of member to copies of audited financial statement.
      • 137. Copy of financial statement to be filed with Registrar.
      • 138. Internal audit.
      • 139. Appointment of auditors.
      • 140. Removal, resignation of auditor and giving of special notice.
      • 141. Eligibility, qualifications and is qualifications of auditors.
      • 142. Remuneration of auditors.
      • 143. Powers and duties of auditors and auditing standards.
      • 144. Auditor not to render certain services.
      • 145. Auditor to sign audit reports, etc.
      • 146. Auditors to attend general meeting.
      • 147. Punishment for contravention.
      • 148. Central Government to specify audit of items of cost in respect of certain companies.
      • 149. Company to have Board of Directors.
      • 150. Manner of selection of independent directors and maintenance of data bank of independent directors.
      • 151. Appointment of director elected by small shareholders.
      • 152. Appointment of directors.
      • 153. Application for allotment of Director Identification Number.
      • 154. Allotment of Director Identification Number.
      • 155. Prohibition to obtain more than one Director Identification Number.
      • 156. Director to intimate Director Identification Number.
      • 157. Company to inform Director Identification Number to Registrar.
      • 158. Obligation to indicate Director Identification Number.
      • 159. Penalty for default of certain provisions.
      • 160. Right of persons other than retiring directors to stand for directorship.
      • 161. Appointment of additional director, alternate director and nominee director.
      • 162. Appointment of directors to be voted individually.
      • 163. Option to adopt principle of proportional representation for appointment of directors.
      • 164. Disqualifications for appointment of director.
      • 165. Number of directorships.
      • 166. Duties of directors.
      • 167. Vacation of office of director.
      • 168. Resignation of director.
      • 169. Removal of directors.
      • 170. Register of directors and key managerial personnel and their shareholding.
      • 171. Members' right to inspect.
      • 172. Penalty.
      • 173. Meetings of Board.
      • 174. Quorum for meetings of Board.
      • 175. Passing of resolution by circulation.
      • 176. Defects in appointment of directors not to invalidate actions taken.
      • 177. Audit Committee.
      • 178. Nomination and Remuneration Committee and Stakeholders Relationship Committee.
      • 179. Powers of Board.
      • 180. Restrictions on powers of Board.
      • 181. Company to contribute to bona fide and charitable funds, etc.
      • 182. Prohibitions and restrictions regarding political contributions.
      • 183. Power of Board and other persons to make contributions to national defence fund, etc.
      • 184. Disclosure of interest by director.
      • 185. Loan to directors, etc.
      • 186. Loan and investment by company.
      • 187. Investments of company to be held in its own name.
      • 188. Related party transactions.
      • 189. Register of contracts or arrangements in which directors are interested.
      • 190. Contract of employment with managing or wholetime directors.
      • 191. Payment to director for loss of office, etc., in connection with transfer of undertaking, property or shares.
      • 192. Restriction on noncash transactions involving directors.
      • 193. Contract by One Person Company.
      • 194.
      • 195.
      • 196. Appointment of managing director, wholetime director or manager.
      • 197. Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits.
      • 198. Calculation of profits.
      • 199. Recovery of remuneration in certain cases.
      • 200. Central Government or company to fix limit with regard to remuneration.
      • 201. Forms of, and procedure in relation to, certain applications.
      • 202. Compensation for loss of office of managing or wholetime director or manager.
      • 203. Appointment of key managerial personnel.
      • 204. Secretarial audit for bigger companies.
      • 205. Functions of company secretary.
      • 206. Power to call for information, inspect books and conduct inquiries.
      • 207. Conduct of inspection and inquiry.
      • 208. Report on inspection made.
      • 209. Search and seizure.
      • 210. Investigation into affairs of company.
      • 211. Establishment of Serious Fraud Investigation Office.
      • 212. Investigation into affairs of Company by Serious Fraud Investigation Office.
      • 213. Investigation into company's affairs in other cases.
      • 214. Security for payment of costs and expenses of investigation.
      • 215. Firm, body corporate or association not to be appointed as inspector.
      • 216. Investigation of ownership of company.
      • 217. Procedure, powers, etc., of inspectors.
      • 218. Protection of employees during investigation.
      • 219. Power of inspector to conduct investigation into affairs of related companies, etc.
      • 220. Seizure of documents by inspector.
      • 221. Freezing of assets of company on inquiry and investigation.
      • 222. Imposition of restrictions upon securities.
      • 223. Inspector's report.
      • 224. Actions to be taken in pursuance of inspector's report.
      • 225. Expenses of investigation.
      • 226. Voluntary winding up of company, etc., not to stop investigation proceedings.
      • 227. Legal advisers and bankers not to disclose certain information.
      • 228. Investigation, etc., of foreign companies.
      • 229. Penalty for furnishing false statement, mutilation, destruction of documents.
      • 230. Power to compromise or make arrangements with creditors and members.
      • 231. Power of Tribunal to enforce compromise or arrangement.
      • 232. Merger and amalgamation of companies.
      • 233. Merger or amalgamation of certain companies.
      • 234. Merger or amalgamation of company with foreign company.
      • 235. Power to acquire shares of shareholders dissenting from scheme or contract approved by majority.
      • 236. Purchase of minority shareholding.
      • 237. Power of Central Government to provide for amalgamation of companies in public interest.
      • 238. Registration of offer of schemes involving transfer of shares.
      • 239. Preservation of books and papers of amalgamated companies.
      • 240. Liability of officers in respect of offences committed prior to merger, amalgamation, etc.
      • 241. Application to Tribunal for relief in cases of oppression, etc.
      • 242. Powers of Tribunal.
      • 243. Consequence of termination or modification of certain agreements.
      • 244. Right to apply under section 241.
      • 245. Class action.
      • 246. Application of certain provisions to proceedings under section 241 or section 245.
      • 247. Valuation by registered valuers.
      • 248. Power of Registrar to remove name of company from register of companies.
      • 249. Restrictions on making application under section 248 in certain situations.
      • 250. Effect of company notified as dissolved.
      • 251. Fraudulent application for removal of name.
      • 252. Appeal to Tribunal.
      • 253.
      • 254.
      • 255.
      • 256.
      • 257.
      • 258.
      • 259.
      • 260.
      • 261.
      • 262.
      • 263.
      • 264.
      • 265.
      • 266.
      • 267.
      • 268.
      • 269.
      • 270. Winding up by Tribunal.
      • 271. Circumstances in which company may be wound up by Tribunal.
      • 272. Petition for winding up.
      • 273. Powers of Tribunal.
      • 274. Directions for filing statement of affairs.
      • 275. Company Liquidators and their appointments.
      • 276. Removal and replacement of liquidator.
      • 277. Intimation to Company Liquidator, provisional liquidator and Registrar.
      • 278. Effect of winding up order.
      • 279. Stay of suits, etc., on winding up order.
      • 280. Jurisdiction of Tribunal.
      • 281. Submission of report by Company Liquidator.
      • 282. Directions of Tribunal on report of Company Liquidator.
      • 283. Custody of company's properties.
      • 284. Promoters, directors, etc., to cooperate with Company Liquidator.
      • 285. Settlement of list of contributories and application of assets.
      • 286. Obligations of directors and managers.
      • 287. Advisory committee.
      • 288. Submission of periodical reports to Tribunal.
      • 289.
      • 290. Powers and duties of Company Liquidator.
      • 291. Provision for professional assistance to Company Liquidator.
      • 292. Exercise and control of Company Liquidator's powers.
      • 293. Books to be kept by Company Liquidator.
      • 294. Audit of Company Liquidator's accounts.
      • 295. Payment of debts by contributory and extent of setoff.
      • 296. Power of Tribunal to make calls.
      • 297. Adjustment of rights of contributories.
      • 298. Power to order costs.
      • 299. Power to summon persons suspected of having property of company, etc.
      • 300. Power to order examination of promoters, directors, etc.
      • 301. Arrest of person trying to leave India or abscond.
      • 302. Dissolution of company by Tribunal.
      • 303. Appeals from orders made before commencement of Act.
      • 304.
      • 305.
      • 306.
      • 307.
      • 308.
      • 309.
      • 310.
      • 311.
      • 312.
      • 313.
      • 314.
      • 315.
      • 316.
      • 317.
      • 318.
      • 319.
      • 320.
      • 321.
      • 322.
      • 323.
      • 324. Debts of all descriptions to be admitted to proof.
      • 325.
      • 326. Overriding preferential payments.
      • 327. Preferential payments.
      • 328. Fraudulent preference.
      • 329. Transfers not in good faith to be void.
      • 330. Certain transfers to be void.
      • 331. Liabilities and rights of certain persons fraudulently preferred.
      • 332. Effect of floating charge.
      • 333. Disclaimer of onerous property.
      • 334. Transfer, etc., after commencement of winding up to be void.
      • 335. Certain attachments, executions, etc., in winding up by Tribunal to be void.
      • 336. Offences by officers of companies in liquidation.
      • 337. Penalty for frauds by officers.
      • 338. Liability where proper accounts not kept.
      • 339. Liability for fraudulent conduct of business.
      • 340. Power of Tribunal to assess damages against delinquent directors, etc.
      • 341. Liability under sections 339 and 340 to extend to partners or directors in firms or companies.
      • 342. Prosecution of delinquent officers and members of company.
      • 343. Liquidator to exercise certain powers subject to sanction.
      • 344. Statement that company is in liquidation.
      • 345. Books and papers of company to be evidence.
      • 346. Inspection of books and papers by creditors and contributories.
      • 347. Disposal of books and papers of company.
      • 348. Information as to pending liquidations.
      • 349. Official Liquidator to make payments into public account of India.
      • 350. Company Liquidator to deposit monies into scheduled bank.
      • 351. Liquidator not to deposit monies into private banking account.
      • 352. Company Liquidation Dividend and Undistributed Assets Account.
      • 353. Liquidator to make returns, etc.
      • 354. Meetings to ascertain wishes of creditors or contributories.
      • 355. Court, tribunal or person, etc., before whom affidavit may be sworn.
      • 356. Powers of Tribunal to declare dissolution of company void.
      • 357. Commencement of winding up by Tribunal.
      • 358. Exclusion of certain time in computing period of limitation.
      • 359. Appointment of Official Liquidator.
      • 360. Powers and functions of Official Liquidator.
      • 361. Summary procedure for liquidation.
      • 362. Sale of assets and recovery of debts due to company.
      • 363. Settlement of claims of creditors by Official Liquidator.
      • 364. Appeal by creditor.
      • 365. Order of dissolution of company.
      • 366. Companies capable of being registered.
      • 367. Certificate of registration of existing companies.
      • 368. Vesting of property on registration.
      • 369. Saving of existing liabilities.
      • 370. Continuation of pending legal proceedings.
      • 371. Effect of registration under this Part.
      • 372. Power of Court to stay or restrain proceedings.
      • 373. Suits stayed on winding up order.
      • 374. Obligations of companies registering under this Part.
      • 375. Winding up of unregistered companies.
      • 376. Power to wind up foreign companies, although dissolved.
      • 377. Provisions of Chapter cumulative.
      • 378. Saving and construction of enactments conferring power to wind up partnership firm, association or company, etc., in certain cases.
      • 378A. Definitions.
      • 378B. Objects of Producer Company.
      • 378C. Formation of Producer Company and its registration.
      • 378D. Membership and voting rights of Members of Producer Company.
      • 378E. Benefits to Members.
      • 378F. Memorandum of Producer Company.
      • 378G. Articles of association.
      • 378H. Amendment of memorandum.
      • 378I. Amendment of articles.
      • 378J. Option to interState cooperative societies to become Producer Companies.
      • 378K. Effect of incorporation of Producer Company.
      • 378L. Vesting of undertaking in Producer Company.
      • 378M. Concession, etc., to be deemed to have been granted to Producer Company.
      • 378N. Provisions in respect of officers and other employees of interState cooperative society.
      • 378O. Number of directors.
      • 378P. Appointment of directors.
      • 378Q. Vacation of office by directors.
      • 378R. Powers and functions of Board.
      • 378S. Matters to be transacted at general meeting.
      • 378T. Liability of directors.
      • 378U. Committee of directors.
      • 378V. Meetings of Board and quorum.
      • 378W. Chief Executive and his functions.
      • 378X. Secretary of Producer Company.
      • 378Y. Quorum.
      • 378Z. Voting rights.
      • 378ZA. Annual general meetings.
      • 378ZB. Share capital.
      • 378ZC. Special user rights.
      • 378ZD. Transferability of shares and attendant rights.
      • 378ZE. Books of account.
      • 378ZF. Internal audit.
      • 378ZG. Duties of auditor under this Chapter.
      • 378ZH. Donation or subscription by Producer Company.
      • 378ZI. General and other reserves.
      • 378ZJ. Issue of bonus shares.
      • 378ZK. Loan, etc., to Members.
      • 378ZL. Investment in other companies, formation of subsidiaries, etc.
      • 378ZM. Penalty for contravention.
      • 378ZN. Amalgamation, merger or division, etc., to form new Producer Companies.
      • 378ZO. Disputes.
      • 378ZP. Strike off name of Producer Company.
      • 378ZQ. Provisions of this Chapter to override other laws.
      • 378ZR. Application of provisions relating to private companies.
      • 378ZS. Reconversion of Producer Company to interState cooperative society.
      • 378ZT. Power to modify Act in its application to Producer Companies.
      • 378ZU. Power of make rules.
      • 379. Application of Act to foreign companies.
      • 380. Documents, etc., to be delivered to Registrar by foreign companies.
      • 381. Accounts of foreign company.
      • 382. Display of name, etc., of foreign company.
      • 383. Service on foreign company.
      • 384. Debentures, annual return, registration of charges, books of account and their inspection.
      • 385. Fee for registration of documents.
      • 386. Interpretation.
      • 387. Dating of prospectus and particulars to be contained therein.
      • 388. Provisions as to expert's consent and allotment.
      • 389. Registration of prospectus.
      • 390. Offer of Indian Depository Receipts.
      • 391. Application of sections 34 to 36 and Chapter XX.
      • 392. Punishment for contravention.
      • 393. Company's failure to comply with provisions of this Chapter not to affect validity of contracts, etc.
      • 393A. Exemptions under this Chapter.
      • 394. Annual reports on Government companies.
      • 395. Annual reports where one or more State Governments are members of companies.
      • 396. Registration offices.
      • 397. Admissibility of certain documents as evidence.
      • 398. Provisions relating to filing of applications, documents, inspection, etc., in electronic form.
      • 399. Inspection, production and evidence of documents kept by Registrar.
      • 400. Electronic form to be exclusive, alternative or in addition to physical form.
      • 401. Provision of value added services through electronic form.
      • 402. Application of provisions of Information Technology Act, 2000.
      • 403. Fee for filing, etc.
      • 404. Fees, etc., to be credited into public account.
      • 405. Power of Central Government to direct companies to furnish information or statistics.
      • 406. Provision relating to Nidhis and its application etc.
      • 407. Definitions.
      • 408. Constitution of National Company Law Tribunal.
      • 409. Qualification of President and Members of Tribunal.
      • 410. Constitution of Appellate Tribunal.
      • 411. Qualifications of chairperson and Members of Appellate Tribunal.
      • 412. Selection of Members of Tribunal and Appellate Tribunal.
      • 413. Term of office of President, chairperson and other Members.
      • 414. Salary, allowances and other terms and conditions of service of Members.
      • 415. Acting President and Chairperson of Tribunal or Appellate Tribunal.
      • 416. Resignation of Members.
      • 417. Removal of Members.
      • 417A. Qualifications, terms and conditions of service of Chairperson and Member.
      • 418. Staff of Tribunal and Appellate Tribunal.
      • 418A. Benches of Appellate Tribunal.
      • 419. Benches of Tribunal.
      • 420. Orders of Tribunal.
      • 421. Appeal from orders of Tribunal.
      • 422. Expeditious disposal by Tribunal and Appellate Tribunal.
      • 423. Appeal to Supreme Court.
      • 424. Procedure before Tribunal and Appellate Tribunal.
      • 425. Power to punish for contempt.
      • 426. Delegation of powers.
      • 427. President, Members, officers, etc., to be public servants.
      • 428. Protection of action taken in good faith.
      • 429. Power to seek assistance of Chief Metropolitan Magistrate, etc.
      • 430. Civil court not to have jurisdiction.
      • 431. Vacancy in Tribunal or Appellate Tribunal not to invalidate acts or proceedings.
      • 432. Right to legal representation.
      • 433. Limitation.
      • 434. Transfer of certain pending proceedings.
      • 435. Establishment of Special Court.
      • 436. Offences triable by Special Courts.
      • 437. Appeal and revision.
      • 438. Application of Code to proceedings before Special Court.
      • 439. Offences to be noncognizable.
      • 440. Transitional provisions.
      • 441. Compounding of certain offences.
      • 442. Mediation and Conciliation Panel.
      • 443. Power of Central Government to appoint company prosecutors.
      • 444. Appeal against acquittal.
      • 445. Compensation for accusation without reasonable cause.
      • 446. Application of fines.
      • 446A. Factors for determining level of punishment.
      • 446B. Lesser penalties for certain companies.
      • 447. Punishment for fraud.
      • 448. Punishment for false evidence. Punishment for false statement.
      • 449. Punishment where no specific penalty or punishment is provided.
      • 450. Punishment for wrongful withholding of property.
      • 451. Punishment in case of repeated default.
      • 452. Punishment for improper use of "Limited" or "Private Limited".
      • 453. Adjudication of penalties.
      • 454. Dormant company.
      • 454A. Penalty for repeated default.
      • 455. Dormant company.
      • 456. Protection of action taken in good faith.
      • 457. Nondisclosure of information in certain cases.
      • 458. Delegation by Central Government of its powers and functions.
      • 459. Powers of Central Government or Tribunal to accord approval, etc., subject to conditions and to prescribe fees on applications.
      • 460. Condonation of delay in certain cases.
      • 461. Annual report by Central Government.
      • 462. Power to exempt class or classes of companies from provisions of this Act.
      • 463. Power of court to grant relief in certain cases.
      • 464. Prohibition of association or partnership of persons exceeding certain number.
      • 465. Repeal of certain enactments and savings.
      • 466. Dissolution of Company Law Board and consequential provisions.
      • 467. Power of Central Government to amend Schedules.
      • 468. Powers of Central Government to make rules relating to winding up.
      • 469. Power of Central Government to make rules.
      • 470. Power to remove difficulties.
      • 1. Short title, extent and commencement.
      • 2. Definitions.
      • 3. Fund.
      • 4. Accounts and audit.
      • 5. Statement to be furnished to the Fund.
      • 6. Manner of transfer of shares under subsection (6) of section 124 to the Fund.
      • 6A. Manner of transfer of shares under subsection (9) of section 90 of the Act to the Fund.
      • 7. Refund to claimants from Fund.
      • 8. Power to direct payment of amount due to the Fund.
      • 9. Transfer of assets, liabilities, etc., of the existing IEPF to the Authority.
      • 10. Returns and reports.
      • 11. Protection of action taken in good faith.
      • 12. Repeal and savings.
      • 1. Short title, extent and commencement.
      • 2. Definitions.
      • 3. Establishment of the Authority.
      • 4. Composition of the Authority.
      • 5. Chairperson of the Authority.
      • 6. Chief Executive Officer of the Authority.
      • 7. Members of the Authority.
      • 8. The term of office of members of the Authority.
      • 9. The number of officers and employees of the Authority.
      • 10. Functions of the Authority.
      • 11. Meetings.
      • 12. Member not to participate in meetings in certain cases.
      • 13. Vacancies, etc., not to invalidate proceedings of Authority.
      • 14. Protection of action taken in good faith.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Preparation and furnishing of the Annual Report.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Forms of Financial Statements.
      • 4. Incurring of Expenditure by the Authority.
      • 5. Annual Statement of Accounts.
      • 6. Maintenance of Accounts etc.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Initial Constitution.
      • 5. Number of post, classification and level in pay matrix.
      • 6. Method of recruitment, agelimit, qualifications, etc.
      • 7. Appointment.
      • 8. Procedure for appointment by direct recruitment.
      • 9. Procedure for appointment on deputation basis.
      • 10. Absorption of employees on appointment on deputation.
      • 11. Conditions of service.
      • 12. Accommodation.
      • 13. Disciplinary Proceedings.
      • 14. Disqualification.
      • 15. Other conditions of service.
      • 16. Power to relax.
      • 17. Saving.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Pay.
      • 4. Pension, Gratuity or Provident Fund.
      • 5. Leave.
      • 6. Leave Sanctioning Authority.
      • 7. Travelling Allowances.
      • 8. Official visits abroad.
      • 9. Leave Travel Concession.
      • 10. Facility for Medical Treatment.
      • 11. Accommodation.
      • 12. Facility of conveyance.
      • 13. Telephone facility.
      • 14. Conditions of service of Chairperson.
      • 15. Conditions of Service of Judicial Member.
      • 16. Oath of office and secrecy.
      • 17. Declaration of financial or other interest.
      • 18. Residuary provisions.
      • 19. Powers to relax.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Computation of time period.
      • 4. Forms.
      • 5. Format of order or direction or rule.
      • 6. Official seal of the Appellate Tribunal.
      • 7. Custody of the records.
      • 8. Sitting of Appellate Tribunal.
      • 9. Sitting hours of the Appellate Tribunal.
      • 10. Working hours of office.
      • 11. Inherent powers.
      • 12. Calendar.
      • 13. Listing of cases.
      • 14. Power to exempt.
      • 15. Power to extend time.
      • 16. Powers and functions of the Registrar.
      • 17. Power of adjournment.
      • 18. Delegation powers of the Chairperson.
      • 19. Procedure for proceedings.
      • 20. Particulars to be set out in the address for service.
      • 21. Initialling alteration.
      • 22. Presentation of appeal.
      • 23. Number of copies to be filed.
      • 24. Endorsement and verification.
      • 25. Translation of document.
      • 26. Endorsement and scrutiny of petition or appeal or document.
      • 27. Registration of proceedings admitted.
      • 28. Exparte amendments.
      • 29. Calling for records.
      • 30. Production of authorisation for and on behalf of an association.
      • 31. Interlocutory applications.
      • 32. Procedure on production of defaced, torn or damaged documents.
      • 33. Preparation and publication of daily cause list.
      • 34. Carry forward of cause list and adjournment of cases on account of nonsitting of an Appellate Tribunal.
      • 35. Diaries.
      • 36. Order sheet.
      • 37. Maintenance of diary.
      • 38. Statutes or citations for reference.
      • 39. Calling of cases in Bench.
      • 40. Regulation of Bench work.
      • 41. Registers to be maintained.
      • 42. Arrangement of records in pending matters.
      • 43. Contents of main file.
      • 44. Contents of process file.
      • 45. Execution file.
      • 46. File for miscellaneous applications.
      • 47. Destruction of record.
      • 48. Issue of notice.
      • 49. Summons.
      • 50. Steps for issue of fresh notice.
      • 51. Consequence of failure to take steps for issue of fresh notice.
      • 52. Entries regarding service of notice or process.
      • 53. Nonappearance of respondent and consequences.
      • 54. Filing of objections by respondent, form and consequences.
      • 55. Fee.
      • 56. Award of costs in the proceedings.
      • 57. Inspection of the records.
      • 58. Grant of inspection.
      • 59. Application for grant of inspection.
      • 60. Fee payable for inspection.
      • 61. Mode of inspection.
      • 62. Maintenance of register of inspection.
      • 63. Appearance of authorised representative .
      • 64. Proof of engagement.
      • 65. Restriction on party's right to be heard.
      • 66. Professional dress for the authorised representative.
      • 67. Title of affidavits.
      • 68. Form and contents of the affidavit.
      • 69. Persons authorised to attest.
      • 70. Affidavits of illiterate, visually challenged persons.
      • 71. Identification of deponent.
      • 72. Annexures to the affidavit.
      • 73. Application for production of documents, form of summons.
      • 74. Suo motu summoning of documents.
      • 75. Marking of documents.
      • 76. Return and transmission of documents.
      • 77. Procedure for examination of witnesses, issue of Commissions.
      • 78. Examination in camera.
      • 79. Form of oath or affirmation to witness.
      • 80. Form of oath or affirmation to interpreter.
      • 81. Officer to administer oath.
      • 82. Recording of deposition.
      • 83. Numbering of witnesses.
      • 84. Grant of discharge certificate.
      • 85. Witness allowance payable.
      • 86. Records to be furnished to the Commissioner.
      • 87. Taking of specimen handwriting, signature etc.
      • 88. Order.
      • 89. Operative portion of the order.
      • 90. Corrections.
      • 91. Pronouncement of order.
      • 92. Pronouncement of order by any one member of the Bench.
      • 93. Authorizing any Member to pronounce order.
      • 94. Making of entries by Court Master.
      • 95. Transmission of order by the Court Master.
      • 96. Format of order.
      • 97. Indexing of case files after disposal.
      • 98. Transmission of files or records or orders.
      • 99. Copies of Orders in library.
      • 100. Register of Special Leave Petitions/Appeal.
      • 101. Placing of Supreme Court orders before Appellate Tribunal.
      • 102. Registrar to ensure compliance of Supreme Court orders.
      • 103. Filling through electronic media.
      • 104. Removal of difficulties and issue of directions.
      • 1. Short title and Commencement.
      • 2. Form of application or petition for Reduction of share capital under section 66.
      • 3. Issue of notice and directions by the National Company Law Tribunal.
      • 4. Representation by Central Government, Registrar etc. under subsection (2) of section 66.
      • 5. Procedure with regard to representations and objections received.
      • 6. Order on application and Minute thereof.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Pay.
      • 4. Pension, Gratuity or Provident Fund.
      • 5. Leave.
      • 6. Leave Sanctioning Authority.
      • 7. Travelling Allowances.
      • 8. Official visits abroad.
      • 9. Leave Travel Concession.
      • 10. Facility for Medical Treatment.
      • 11. Accommodation.
      • 12. Facility of conveyance.
      • 13. Telephone facility.
      • 14. Conditions of service of President.
      • 15. Conditions of service of Judicial Member.
      • 15A. Posting and transfer of Members.
      • 16. Applicability of rules.
      • 17. Oath of office and secrecy.
      • 18. Declaration of financial or other interest.
      • 19. Residuary provisions.
      • 20. Powers to relax.
      • 1. Short title and Commencement.
      • 2. Definitions.
      • 3. Computation of time period.
      • 4. Forms.
      • 5. Format of order or direction or rule.
      • 6. Official seal of the Tribunal.
      • 7. Custody of the records.
      • 8. Sitting of the Tribunal.
      • 9. Sitting hours.
      • 10. Working hours.
      • 11. Inherent Powers.
      • 12. Calendar.
      • 13. Listing of cases.
      • 14. Power to exempt.
      • 15. Power to extend time.
      • 16. Functions of the President.
      • 17. Functions of the Registrar.
      • 18. Functions of the Secretary.
      • 19. Delegation of powers by the President.
      • 20. Procedure.
      • 21. Particulars to be set out in the address for service.
      • 22. Initialling alteration.
      • 23. Presentation of petition or appeal.
      • 23A. Presentation of joint petition.
      • 24. Number of copies to be filed.
      • 25. Lodging of caveat.
      • 26. Endorsement and Verification.
      • 27. Translation of document.
      • 28. Endorsement and scrutiny of petition or appeal or document.
      • 29. Registration of proceedings admitted.
      • 30. Calling for records.
      • 31. Production of authorisation for and on behalf of an association.
      • 32. Interlocutory applications.
      • 33. Procedure on production of defaced, torn or damaged documents.
      • 34. General Procedure.
      • 35. Advertisement detailing petition.
      • 36. Maintenance of Cash Register.
      • 37. Notice to Opposite Party.
      • 38. Service of Notices and processes.
      • 38A. Multiple remedies.
      • 39. Production of Evidence by Affidavit.
      • 40. Production of additional evidence before the Bench.
      • 41. Filing of Reply and other Documents by the Respondents.
      • 42. Filing of Rejoinder.
      • 43. Power of the Bench to call for further information or evidence.
      • 44. Hearing of petition or applications.
      • 45. Rights of a party to appear before the Tribunal.
      • 46. Registration of authorised representative's interns.
      • 47. Oath to the witness.
      • 48. Consequence of nonappearance of applicant.
      • 49. Exparte Hearing and disposal.
      • 50. Registry to send certified copy.
      • 51. Power to regulate the procedure.
      • 52. Summoning of witnesses and recording Evidence.
      • 53. Substitution of legal representatives.
      • 54. Assessors or valuers.
      • 55. Pleadings before the Tribunal.
      • 56. Application for execution.
      • 57. Issue of process of execution.
      • 58. Effect of noncompliance.
      • 59. Procedure for imposition of penalty under the Act.
      • 60. Matters relating to the Judgments or Orders of the Tribunal.
      • 61. Amicus Curiae.
      • 62. Recusal.
      • 63. Presentation and scrutiny of petitions or applications.
      • 64. Matter earlier dealt by Company Law Board.
      • 65. Petition or Application under subsection (2) of section 45QA of the Reserve Bank of India Act, 1934 (2 of 1934).
      • 66. Application under subsection (7) of section 7.
      • 67. Petition under subsection (41) of section 2.
      • 68. Petition under section 14.
      • 69. Petition under subsection (3) of section 55.
      • 70. Appeal under sections 58 and 59.
      • 71. Application under proviso to clause (b) of subsection (1) of section 61.
      • 72. Appeal against the order of the Government under Section 62(4).
      • 73. Application under sections 71(9), 71(10), section 73(4) or section 74(2) and 76(2).
      • 74. Application for calling or obtaining a direction to call annual general meeting.
      • 75. Application for obtaining an order for calling of general meeting (other than Annual General Meeting).
      • 76. Inspection of minutebooks of general meeting.
      • 76A. Application under section 130.
      • 77. Application under section 131.
      • 78. Application under Section 140.
      • 79. Application under section 169.
      • 80. Application under section 213 for investigation.
      • 81. Application under section 241.
      • 82. Withdrawal of Application filed under section 241.
      • 83. Application under section 243.
      • 83A. Application under subsection (1) of section 244.
      • 84. Right to apply under section 245.
      • 85. Conducting a class action suit.
      • 86. Rule of optout.
      • 87. Publication of notice.
      • 87A. Appeal or application under subsection (1) and subsection (3) of section 252.
      • 88. Reference to the Tribunal.
      • 89. Preparation and publication of daily cause list.
      • 90. Carry forward of cause list and adjournment of cases on account of nonsitting of a Bench.
      • 91. Diaries.
      • 92. Order sheet.
      • 93. Maintenance of court diary.
      • 94. Statutes or citations for reference.
      • 95. Calling of cases in court.
      • 96. Regulation of court work.
      • 97. Registers to be maintained.
      • 98. Arrangement of records in pending matters.
      • 99. Contents of main file.
      • 100. Contents of process file.
      • 101. Execution file.
      • 102. File for miscellaneous applications.
      • 103. Preservation of Record.
      • 104. Retention, Preservation and Destruction of Records.
      • 105. Issue of notice.
      • 106. Summons.
      • 107. Steps for issue of fresh notice.
      • 108. Consequence of failure to take steps for issue of fresh notice.
      • 109. Entries regarding service of notice or process.
      • 110. Default of appearance of respondent and consequences.
      • 111. Filing of objections by respondent, form and consequences.
      • 112. Fees.
      • 113. Award of costs in the proceedings.
      • 114. Inspection of the records.
      • 115. Grant of inspection.
      • 116. Application for grant of inspection.
      • 117. Mode of inspection.
      • 118. Maintenance of register of inspection.
      • 119. Appearance of authorised representative.
      • 120. Consent for engaging another legal practitioner.
      • 121. Restrictions on appearance.
      • 122. Restriction on party's right to be heard.
      • 123. Empanelment of special authorised representatives by the Tribunal.
      • 124. Professional dress for the authorised representatives.
      • 125. Title of affidavits.
      • 126. Form and contents of the affidavit.
      • 127. Persons authorised to attest.
      • 128. Affidavits of illiterate, visually challenged persons.
      • 129. Identification of deponent.
      • 130. Annexures to the affidavit.
      • 131. Application for production of documents, form of summons.
      • 132. Suo motu summoning of documents.
      • 133. Marking of documents.
      • 134. Return and transmission of documents.
      • 135. Procedure for examination of witnesses, issue of Commissions.
      • 136. Examination in camera.
      • 137. Form of oath or affirmation to witness.
      • 138. Form of oath or affirmation to interpreter.
      • 139. Officer to administer oath.
      • 140. Form recording of deposition.
      • 141. Numbering of witnesses.
      • 142. Grant of discharge certificate.
      • 143. Witness allowance payable.
      • 144. Records to be furnished to the Commissioner.
      • 145. Taking of specimen handwriting, signature etc.
      • 146. Disposal of Cases.
      • 147. Operative portion of the order.
      • 148. Corrections.
      • 149. Power to impose Costs.
      • 150. Pronouncement of Order.
      • 151. Pronouncement of order by any one member of the Bench.
      • 152. Authorising any member to pronounce order.
      • 153. Enlargement of time.
      • 154. Rectification of Order.
      • 155. General power to amend.
      • 156. Making of entries by Court Master.
      • 157. Transmission of order by the Court Master.
      • 158. Format of order.
      • 159. Indexing of case files after disposal.
      • 160. Transmission of files or records or orders.
      • 161. Filing of Order of the Tribunal with the Registrar of Companies.
      • 162. Copies of orders in library.
      • 163. Register of Appeals, Petitions, etc.
      • 164. Placing of National Company Law Appellate Tribunal orders before Tribunal.
      • 165. Registrar to ensure compliance of National Company Law Appellate Tribunal orders.
      • 1. Short title and commencement.
      • 2. Extent of application.
      • 3. Definitions.
      • 4. Committee for investigation of complaints.
      • 5. Judge to conduct inquiry.
      • 6. Application of the Departmental Inquiries (Enforcement of Witness and Production of Documents) Act, 1972 to inquiries under these rules.
      • 7. Powers of Judge.
      • 8. Suspension of Member.
      • 9. Subsistence allowance.
      • 10. Inquiry Report.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Composition of Authority.
      • 4. Manner of appointment.
      • 5. Medical fitness.
      • 6. Resignation.
      • 7. Removal from office.
      • 8. Procedure for inquiry of misbehavior or incapacity of the chairperson or a member.
      • 9. Term of Office.
      • 10. Vacancy.
      • 11. Salary and allowances.
      • 12. Pension, Gratuity and Provident Fund.
      • 13. Leave.
      • 14. Leave and Foreign Travel Sanctioning Authority.
      • 15. House rent allowance.
      • 16. Transport allowance.
      • 17. Declaration of Financial and other Interests.
      • 18. Other conditions of service.
      • 19. Oath of office and secrecy.
      • 20. Sitting fee and allowances of Parttime Members.
      • 21. Power to Relax.
      • 22. Interpretation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Meetings for transaction of business and procedure thereof.
      • 4. Power to regulate procedure in certain circumstances.
      • 5. Effect of any irregularities of procedure.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Recruitment and appointment of employees.
      • 4. Pay, allowances and other benefits.
      • 5. Official visits abroad.
      • 6. Residuary provision.
      • 7. Power to relax.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Classes of companies and bodies corporate governed by the Authority.
      • 4. Functions and duties of the Authority.
      • 5. Annual return.
      • 6. Recommending accounting standards and auditing standards.
      • 7. Monitoring and enforcing compliance with accounting standards.
      • 8. Monitoring and enforcing compliance with auditing standards.
      • 9. Overseeing the quality of service and suggesting measures for improvement.
      • 10. Power to investigate.
      • 11. Disciplinary proceedings.
      • 12. Manner of enforcement of orders passed in disciplinary proceedings.
      • 13. Punishment in case of noncompliance.
      • 14. Role of chairperson and fulltime members.
      • 15. Advisory committees, study groups and task forces.
      • 16. Financial reporting advocacy and education.
      • 17. Confidentiality and security of information.
      • 18. Avoidance of conflict of interest.
      • 19. International associations and international assistance.
      • 1. Short title and commencement.
      • 2. Appointment of Parttime member.
      • 1. Short title and commencement.
      • 2. Application.
      • 3. Definitions.
      • 3A. Declaration of Nidhis.
      • 3B.
      • 4. Incorporation and incidental matters.
      • 5. Requirements for minimum number of members, net owned fund etc.
      • 6. General restrictions or prohibitions.
      • 7. Share capital and allotment.
      • 8. Membership
      • 9. Net owned funds.
      • 10. Branches.
      • 11. Acceptance of deposits by Nidhis.
      • 12. Application form for deposit.
      • 13. Deposits.
      • 14. Unencumbered term deposits.
      • 15. Loans.
      • 16. Rate of interest.
      • 17. Rules relating to Directors.
      • 18. Dividend.
      • 19. Auditor.
      • 20. Prudential norms.
      • 21. Filing of half yearly return.
      • 22. Auditor's certificate.
      • 23. Power to enforce compliance.
      • 23A. Compliance with rule 3A by certain Nidhis.
      • 23B. Companies declared as Nidhis under previous company law to file Form NDH4.
      • 24. Penalty for noncompliance.
      • 1. Short title and commencement.
      • 2. Applicability.
      • 3. Definitions.
      • 4. Change of place of registered office from one State to another.
      • 5. Investment of general reserves.

Companies (Accounts) Rules, 2014

Published vide Notification No. G.S.R. 239 (E), dated 31.3.2014

Last Updated 27th January, 2023 [act3136]

G.S.R. 239 (E). - In exercise of the powers conferred under sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013, and in supersession of the Companies (Central Government's) General Rules and Forms, 1956 or any other rules prescribed under the Companies Act, 1956 (1 of 1956) on matters covered under these rules, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely: -

1. Short title and commencement. - (1) These rules may be called the Companies (Accounts) Rules, 2014.

(2) They shall come into force on the 1st day of April, 2014.

2. Definitions. - (1) In these rules, unless the context otherwise requires, -

(a) "Act" means the Companies Act, 2013 (18 of 2013);

(b) "Annexure" means the Annexure to these rules;

(c) "Fees" means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;

(d) "Form" or "e-Form" means a form set forth in Annexure to these rules which shall be used for the matter to which it relates;

(e) "Schedule" means the Schedule to the Act;

(f) "section" means the section of the Act;

(2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules.

3. Manner of books of account to be kept in electronic mode. - (1) The books of account and other relevant books and papers maintained in electronic mode shall remain [accessible in India, at all times,] so as to be usable for subsequent reference.

[Provided that for the financial year commencing on or after the [1st day of April, 2023] , every company which uses accounting software for maintaining its books of account, shall use only such accounting software which has a feature of recording audit trail of each and every transaction, creating an edit log of each change made in books of account along with the date when such changes were made and ensuring that the audit trail cannot be disabled.]

(2) The books of account and other relevant books and papers referred to in sub-rule (1) shall be retained completely in the format in which they were originally generated, sent or received, or in a format which shall present accurately the information generated, sent or received and the information contained in the electronic records shall remain complete and unaltered.

(3) The information received from branch offices shall not be altered and shall be kept in a manner where it shall depict what was originally received from the branches.

(4) The information in the electronic record of the document shall be capable of being displayed in a legible form.

(5) There shall be a proper system for storage, retrieval, display or printout of the electronic records as the Audit Committee, if any, or the Board may deem appropriate and such records shall not be disposed of or rendered unusable, unless permitted by law:

Provided that the back-up of the books of account and other books and papers of the company maintained in electronic mode, including at a place outside India, if any, shall be kept in servers physically located in India on a [daily basis].

(6) The company shall intimate to the Registrar on an annual basis at the time of filing of financial statement-

(a) the name of the service provider;

(b) the internet protocol address of service provider;

(c) the location of the service provider (wherever applicable);

(d) where the books of account and other books and papers are maintained on cloud, such address as provided by the service provider.

[(e) where the service provider is located outside India, the name and address of the person in control of the books of account and other books and papers in India.]

Explanation. - For the purposes of this rule, the expression "electronic mode" includes "electronic form" as defined in clause (r) of sub-section (1) of section 2 of Information Technology Act, 2000 (21 of 2000) and also includes an electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000) and "books of account " shall have the meaning assigned to it under the Act.

4. Conditions regarding maintenance and inspection of certain financial information by directors. - (1) The summarised returns of the books of account of the company kept and maintained outside India shall be sent to the registered office at quarterly intervals, which shall be kept and maintained at the registered office of the company and kept open to directors for inspection.

(2) Where any other financial information maintained outside the country is required by a director, the director shall furnish a request to the company setting out the full details of the financial information sought, the period for which such information is sought.

(3) The company shall produce such financial information to the director within fifteen days of the date of receipt of the written request.

(4) The financial information required under sub-rules (2) and (3) shall be sought for by the director himself and not by or through his power of attorney holder or agent or representative.

5. Form of Statement containing salient features of financial statements of subsidiaries. - The statement containing the salient feature of the financial statement of a company's subsidiary or subsidiaries, associate company or companies and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in Form AOC-1.

6. Manner of consolidation of accounts. - The consolidation of financial statements of the company shall be made in accordance with the provisions of Schedule III of the Act and the applicable accounting standards:

Provided that in case of a company covered under sub-section (3) of section 129 which is not required to prepare consolidated financial statements under the Accounting Standards, it shall be sufficient if the company complies with provisions on consolidated financial statements provided in Schedule III of the Act.

7. Transitional provisions with respect to Accounting Standards. - (1) The standards of accounting as specified under the Companies Act, 1956 (1 of 1956) shall be deemed to be the accounting standards until accounting standards are specified by the Central Government under section 133.

(2) Till the National Financial Reporting Authority is constituted under section 132 of the Act, the Central Government may prescribe the standards of accounting or any addendum thereto, as recommended by the Institute of Chartered Accountants of India in consultation with and after examination of the recommendations made by the National Advisory Committee on Accounting Standards constituted under section 210A of the Companies Act, 1956 (1 of 1956).

8. Matters to be included in Board's report. - (1) The Board's Report shall be prepared based on the stand alone financial statements of the company and the report shall contain a separate section wherein a report on the performance and financial position of each of the subsidiaries, associates and joint venture companies included in the consolidated financial statement is presented.

(2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 in the Form AOC-2.

(3) The report of the Board shall contain the following information and details, namely:-

(A) Conservation of energy-

(i) the steps taken or impact on conservation of energy;

(ii) the steps taken by the company for utilising alternate sources of energy;

(iii) the capital investment on energy conservation equipments;

(B) Technology absorption-

(i) the efforts made towards technology absorption;

(ii) the benefits derived like product improvement, cost reduction, product development or import substitution;

(iii) in case of imported technology (imported during the last three years reckoned from the beginning of the financial year)-

    (a) the details of technology imported;

    (b) the year of import;

    (c) whether the technology been fully absorbed;

    (d) if not fully absorbed, areas where absorption has not taken place, and the reasons thereof; and

(iv) the expenditure incurred on Research and Development.

(C) Foreign exchange earnings and Outgo-

The Foreign Exchange earned in terms of actual inflows during the year and the Foreign Exchange outgo during the year in terms of actual outflows.

(4) Every listed company and every other public company having a paid up share capital of twenty five crore rupees or more calculated at the end of the preceding financial year shall include, in the report by its Board of directors, a statement indicating the manner in which formal annual evaluation has been made by the Board of its own performance and that of its committees and individual directors.

(5) In addition to the information and details specified in sub-rule (4), the report of the Board shall also contain -

(i) the financial summary or highlights;

(ii) the change in the nature of business, if any;

(iii) the details of directors or key managerial personnel who were appointed or have resigned during the year;

[(iiia) a statement regarding opinion of the Board with regard to integrity, expertise and experience (including the proficiency) of the independent directors appointed during the year.

Explanation. - For the purposes of this clause, the expression "proficiency" means the proficiency of the independent director as ascertained from the online proficiency self-assessment test conducted by the institute notified under sub-section (1) of section 150.].

(iv) the names of companies which have become or ceased to be its Subsidiaries, joint ventures or associate companies during the year;

(v) the details relating to deposits, covered under Chapter V of the Act,-

(a) accepted during the year;

(b) remained unpaid or unclaimed as at the end of the year;

(c) whether there has been any default in repayment of deposits or payment of interest thereon during the year and if so, number of such cases and the total amount involved-

    (i) at the beginning of the year;

    (ii) maximum during the year;

    (iii) at the end of the year;

(vi) the details of deposits which are not in compliance with the requirements of Chapter V of the Act;

(vii) the details of significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and company's operations in future;

(viii) the details in respect of adequacy of internal financial controls with reference to the Financial Statements.

[(ix) a disclosure, as to whether maintenance of cost records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013, is required by the Company and accordingly such accounts and records are made and maintained,

(x) a statement that the company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 [14 of 2013];]

[(xi) the details of application made or any proceeding pending under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the year alongwith their status as at the end of the financial year.

(xii) the details of difference between amount of the valuation done at the time of one time settlement and the valuation done while taking loan from the Banks or Financial Institutions along with the reasons thereof.]

[(6) This rule shall not apply to One Person Company or Small Company.]

[8A. Matters to be included in Board's Report for One Person Company and Small Company. - (1) The Board's Report of One Person Company and Small Company shall be prepared based on the stand alone financial statement of the company, which shall be in abridged form and contain the following:-

(a) the web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed;

(b) number of meetings of the Board;

(c) Directors' Responsibility Statement as referred to in sub-section (5) of section 134;

(d) details in respect of frauds reported by auditors under sub-section (12) of section 143 other than those which are reportable to the Central Government;

(e) explanations or comments by the Board on every qualification, reservation or adverse remark or disclaimer made by the auditor in his report;

(f) the state of the company's affairs;

(g) the financial summary or highlights;

(h) material changes from the date of closure of the financial year in the nature of business and their effect on the financial position of the company;

(i) the details of directors who were appointed or have resigned during the year;

(j) the details or significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and company's operations in future.

(2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 in the Form AOC-2.]

9. Disclosures about CSR Policy. - The disclosure of contents of Corporate Social Responsibility Policy in the Board's report and on the company's website, if any, shall be as per annexure attached to the Companies (Corporate Social Responsibility Policy) Rules, 2014.

10. Statement containing salient features of financial statements. - The statement containing features of documents referred to in first proviso to sub-section (1) of section 136 shall be in Form AOC-3.

[Provided that the Companies which are required to comply with Companies (Indian Accounting Standards) Rules, 2015 shall forward their statement in Form AOC-3A.]

11. Manner of circulation of financial statements in certain cases. - In case of all listed companies and such public companies which have a net worth of more than one crore rupees and turnover of more than ten crore rupees, the financial statements may be sent-

(a) by electronic mode to such members whose shareholding is in dematerialised format and whose email Ids are registered with Depository for communication purposes;

(b) where Shareholding is held otherwise than by dematerialised format, to such members who have positively consented in writing for receiving by electronic mode; and

(c) by despatch of physical copies through any recognised mode of delivery as specified under section 20 of the Act, in all other cases.

12. Filing of financial statements and fees to be paid thereon. - (1) Every company shall file the financial statements with Registrar together with Form AOC-4.

[(1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).]

[(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be:

Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before [30th June, 2022], after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.]

[Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be].

(2) The class of companies as may be notified by the Central Government from time to time, shall mandatorily file their financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may specify the manner of such filing under such notification for such class of companies.

Explanation. - For the purposes of this sub-rule, the term "Extensible Business Reporting Language" means a standardised language for communication in electronic form to express, report or file financial information by companies under this rule.

(3) The fees or additional fees referred to in sub-section (1) of section 137 and in the second proviso to the said subsection and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees) Rules, 2014.

13. Companies required to appoint internal auditor. - (1) The following class of companies shall be required to appoint an internal auditor or a firm of internal auditors, namely:-

(a) every listed company;

(b) every unlisted public company having-

(i) paid up share capital of fifty crore rupees or more during the preceding financial year; or

(ii) turnover of two hundred crore rupees or more during the preceding financial year; or

(iii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore rupees or more at any point of time during the preceding financial year; or

(iv) outstanding deposits of twenty five crore rupees or more at any point of time during the preceding financial year; and

(c) every private company having-

(i) turnover of two hundred crore rupees or more during the preceding financial year; or

(ii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore rupees or more at any point of time during the preceding financial year:

Provided that an existing company covered under any of the above criteria shall comply with the requirements of section 138 and this rule within six months of commencement of such section.

Explanation. - For the purposes of this rule -

(i) the internal auditor may or may not be an employee of the company;

(ii) the term "Chartered Accountant" shall mean a Chartered Accountant whether engaged in practice or not.

(2) The Audit Committee of the company or the Board shall, in consultation with the Internal Auditor, formulate the scope, functioning, periodicity and methodology for conducting the internal audit.

Annexure

Form AOC-I

(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014)

Statement containing salient features of the financial statement of subsidiaries/associate companies/joint ventures

Part "A": Subsidiaries

(Information in respect of each subsidiary to be presented with amounts in Rs)

1. Sl. No.

2. Name of the subsidiary

3. Reporting period for the subsidiary concerned, if different from the holding company's reporting period

4. Reporting currency and Exchange rate as on the last date of the relevant Financial year in the case of foreign subsidiaries.

5. Share capital

6. Reserves & surplus

7. Total assets

8. Total Liabilities

9. Investments

10. Turnover

11. Profit before taxation

12. Provision for taxation

13. Profit after taxation

14. Proposed Dividend

15. % of shareholding

Notes: The following information shall be furnished at the end of the statement:

1. Names of subsidiaries which are yet to commence operations

2. Names of subsidiaries which have been liquidated or sold during the year.

Part "B": Associates and Joint Ventures

Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures




Name of Associates/Joint Ventures

Name 1

Name 2

Name 3

1. Latest audited Balance Sheet Date








2. Shares of Associate/Joint Ventures held by the company on the year end




No.




Amount of Investment in Associates/Joint Venture




Extend of Holding %








3. Description of how there is significant influence








4. Reason why the associate/joint venture is not consolidated








5. Net worth attributable to Shareholding as per latest audited Balance Sheet








6. Profit/Loss for the year




i. Considered in Consolidation




i. Not Considered in Consolidation




1. Names of associates or joint ventures which are yet to commence operations.

2. Names of associates or joint ventures which have been liquidated or sold during the year.

Note : This Form is to be certified in the same manner in which the Balance Sheet is to be certified.

Form No. AOC-2

(Pursuant to clause (h) of sub-section (3)of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014)

Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arms length transactions under third proviso thereto

1. Details of contracts or arrangements or transactions not at arm's length basis

(a) Name(s) of the related party and nature of relationship

(b) Nature of contracts/arrangements/transactions

(c) Duration of the contracts/arrangements/transactions

(d) Salient terms of the contracts or arrangements or transactions including the value, if any

(e) Justification for entering into such contracts or arrangements or transactions

(f) date(s) of approval by the Board

(g) Amount paid as advances, if any:

(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188

2. Details of material contracts or arrangement or transactions at arm's length basis

(a) Name(s) of the related party and nature of relationship

(b) Nature of contracts/arrangements/transactions

(c) Duration of the contracts/arrangements/transactions

(d) Salient terms of the contracts or arrangements or transactions including the value, if any:

(e) Date(s) of approval by the Board, if any:

(f) Amount paid as advances, if any:

Form shall be signed by the persons who have signed the Board's report.

Form AOC-3

(Pursuant to first proviso to sub-section (1) of section 136 of the Act and Rule 10 of Companies (Accounts) Rules, 2014) Statement containing salient features of Balance Sheet and Profit and Loss Account

Form of Abridged Financial Statements

Name of the Company ..................

Abridged Balance Sheet as at ..................

(Rupees in .......)

Figures at the end of

Sr No.

Particulars

Current reporting period
(DD/MM/YY)

Previous reporting period
(DD/MM/YY)

I Equity and Liabilities

(1) Shareholders' funds

(a) Paid-up Share Capital

(i) Equity

(ii) Preference

(b) Reserves and surplus

(i) Capital Reserves (including Revaluation reserve, if any)

(ii) Revenue Reserves

(iii) Surplus

(c) Money received against share warrants

(2) Share application money pending allotment

(3) Non-current liabilities

(a) Long-term borrowings

(b) Deferred tax liabilities(Net)

(c) Other Long-term liabilities

(d) Long-term provisions

(4) Current liabilities

(a) Short-term borrowings

(b) Trade Payables

(c) Other current liabilities

(d) short-term provisions

Total of (1) to (4)

II. Assets

(5) Non-current assets

(a) Fixed assets

(i) Tangible assets ( original cost less Depreciation)

(ii) Intangible assets (original cost less Depreciation/amortisation)

(iii) Capital work-in-progress

(iv) Intangible assets under development

(b) Non-current investments

(c ) Deferred tax assets (net)

(d) Long-term loans and advances

(e) Other Non-Current Assets

(6) Current assets

(a) Current investments

(b) Inventories

(c ) Trade Receivables

(d) cash and cash equivalents

(e) short-term loans and advances

(f) Other current assets

Total of (5) to (6)

Note: Complete Balance Sheet, Statement of Profit and Loss, other statements and notes thereto prepared as per the requirements of Schedule III to the Act are available at the Company's website at link........................

Abridged Profit and Loss Account for the year ended on ............

(Rupees in ........)

Sr.No.

Particulars

Figures for the current reporting period(DD/MM/YY)

Figures for the previous reporting period(DD/MM/YY)

I

Income




Revenue from operations(details to be given as per *)



II

Other Income



III

Total Income(I+II)



IV

Expenditure



(a)

Cost of materials consumed



(b)

Purchase of stock-in-trade



(c)

Changes in inventories of finished goods, work-in-progress and stock-in-trade



(d)

Employee benefit expense



(e)

Finance costs



(f)

Depreciation and amortisation expenses



(g)

Other expenses




Total Expenditure (a to g)



V

Profit before exceptional and extraordinary items and tax (III-IV)



VI

Exceptional items



VII

Profit before extraordinary items and tax (V-VI)



VIII

Extraordinary items



IX

Profit/(loss) before tax (VII-VIII)



X

1.Tax expense




2. Deferred tax



XI

Profit/(Loss) after tax for the period from continuing operations (IX-X)



XII

Profit/(loss)from discontinued operations



XIII

Tax expenses of discontinued operations



XIV

Profit/(loss) from discontinued operations (after tax) (XII-XIII)



XV

Profit/(Loss) for the year (XI+XIV)



XVI

Earnings per equity share:




(a) Basic




(b) Diluted



* Details of Revenue from Operations:

a) In respect of a company other than a finance company, revenue from operations shall be disclosed as under:

(Rupees in ..........)

S.No

Particulars

Figures for the current reporting period (DD/MM/YY)

Figures for the previous reporting period(DD/MM/YY)

I

Sale of products manufactured



II

Sale of goods traded



III

Revenue from services provided



IV

Other Operational Revenue



(b) In respect of a finance company, revenue from operations shall be disclosed as under:

(a) Revenue from interest; and

(b) Revenue from Other financial services

Notes to The Abridged Balance Sheet and the Abridged Profit and Loss Account

1. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III or as near thereto as possible.

2. The total amount of contingent liabilities and that of commitments should be shown separately.

3. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced.

4. If fixed assets are revalued, the amount of revaluation to be shown separately for the first five years subsequent to the date of revaluation.

5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately.

6. Amount, if material, by which any item shown in the profit and loss account are affected by any change in the accounting policy, should be disclosed separately.

7. Notes shall include the notes, if any, contained in the complete financial statements pertaining to the following:

(a) Period and amount of defaults on the balance sheet date in repayment of loans and interest.

(b) Amalgamations, acquisitions, restructurings and demergers during the reporting period.

(c) Material events affecting the going concern assumption.

(d) Investigation and inspection conducted or ordered under the provisions of Companies Act, 2013.

(e) Non-compliance with any law during the reporting period.

(f) Any other note considered significant by the management.

8. Book value and Market value of quoted Investments (both for current year as well as previous year) be mentioned.

9. Notes in the abridged balance sheet should be given the same number as in the main balance sheet.

10. Disclosure of Related Party Transaction shall be made in terms of the requirements of Accounting Standards.

11. Details of cash and cash equivalents shall be disclosed as follows:

(a) Balances with banks;

(b) Cheques, drafts on hand;

(c) Cash in hand;

(d) Others ( specify nature)

12. In terms of Accounting Standard (AS)3, Cash Flow Statement, wherever required and notified, the following abridged Cash Flow Statement shall be included:

Abridged Cash Flow Statement

Figures for the current reporting period

Figures for the previous reporting period

1. Cash flows from
Operating activities


2. Cash flows from
Investing activities


3. Cash flows from
Financing activities


4. Net increase/(decrease)
In cash and cash
Equivalents


5. Cash and cash equivalents
At the beginning of period


6. Cash and cash equivalents
At the end of period


13. Segment revenue, segment capital employed(segment assets minus segment liabilities) and segment result for business segments or geographical segments, whichever is the enterprise's primary basis of segment reporting(disclosure of segment information shall be presented) only if the company is required, in terms of Accounting Standards.

14. Level of rounding off should be the same as in the main balance sheet and the profit and loss account.

15. Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head/subhead or any changes inter se in the financial statements or statements forming part thereof, the same shall be made.

The above stated salient features of the Balance Sheet and the Profit and Loss Account should be authenticated in the same manner as the Main financial statements.

Auditor's Report

Auditor's Report shall be submitted by the statutory auditors in accordance with the Auditing Standards. Auditor's report on unabridged financial statements shall also be given.

Director's Report

Salient features of Director's Report shall be disclosed.

Consolidated Financial Statements

1. Where a company is required to prepare Consolidated Financial Statements, i.e. consolidated balance sheet and consolidated statement of profit and loss, the company shall mutatis mutandis follow the requirements of Schedule III of the Act, as applicable to a company in the preparation of balance sheet and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Accounting Standards including the items specified at Serial numbers (1) and (2) under the heading "general instructions for the preparation of consolidated financial statements" contained in the said Schedule.

Note : To be certified in the same manner in which the Balance Sheet is to be certified.

[FORM AOC-3A]

Statement containing salient features of the financial statements (Division II- Schedule III to the Companies Act, 2013)

(Pursuant to first proviso to sub-section (1) of section 136 of the Act and proviso to rule 10 of the Companies (Accounts) Rules, 2014)

Form of Abridged Financial Statements

Part I

Name of the Company .........................
Abridged Balance Sheet as at ...........................

(Rupees in ............)

Particulars

Figures as at the end of current Reporting period (dd-mm-yy)

Figures as at the end of the previous Reporting period (dd-mm-yy)

Figures as at the beginning of the previous Reporting period (dd-mm-yy)


1

2

3

4


(1)

ASSETS

Non-current assets

(a)Property, Plant and Equipment

(b) Capital work-in-progress

(c) Investment Property

(d) Goodwill

(e) Other Intangible assets

(f) Intangible assets under development

(g) Biological Assets other than bearer plants

(h) Financial Assets

(i) Investments

(ii) Trade receivables

(iii) Loans

(iv) Others (to be specified)

(i) Deferred tax assets (net)

(j) Other non-current assets




(2)

Current assets





(a) Inventories

(b) Financial Assets

(i) Investments

(ii) Trade receivables

(iii) Cash and cash equivalents

(iv) Bank balances other than (iii) above

(v) Loans

(vi) Others (to be specified)

(c) Current Tax Assets (Net)

(d) Other current assets





Total Assets





Equity and Liabilities




(1)

Equity





a) Equity Share capital





(b) Other Equity





Liabilities




(2)

Non-current liabilities





(a) Financial Liabilities





(i) Borrowings





(ii) Trade payables





(iii) Other financial liabilities (other than those specified in item (b), to be specified)





(b) Provisions





(c) Deferred tax liabilities (Net)





(d) Other non-current liabilities




(3)

Current liabilities





(a) Financial Liabilities





(i) Borrowings





(ii) Trade payables





(iii) Other financial liabilities (other than those specified in item (c)





(b) Other current liabilities





(c) Provisions





(d) Current Tax Liabilities (Net)





Total Equity and Liabilities




Note : Column 4 is applicable when an entity is required to present the opening balance sheet in accordance with the requirements of Ind-AS.

Abridged Statement of Changes in Equity for the period ended ........................

(Rupees in ..................)

A. Equity Share Capital

Balance at the beginning of the Reporting period (dd-mm-yy)

Changes in equity share capital during the year

Balance at the end of the Reporting period (dd-mm-yy)

Figures as at the beginning of the previous Reporting period (dd-mm-yy)*

1

2

3

4





B. Other Equity

Particulars

Balance at the beginning of the Reporting period (dd-mm-yy)

Changes in accounting policy or prior period errors

Restated balance at the beginning of the reporting period

Total comprehensive income for the year

Dividends

Transfer to retained earnings

Any other Change (to be specified)

Balance at the end of the Reporting period (dd-mm-yy)

Figures as at the beginning of the previous Reporting period (dd-mm-yy)


1

2

3

4

5

6

7

8

9*

Share application money pending allotment










Equity component of compound financial instruments Reserves and Surplus

(i) Capital Reserve

(ii)Securities Premium Reserve

(iii) Other Reserves (specify nature)

(iv)Retained Earnings










Debt instruments through Other Comprehensive Income










Equity instruments through Other Comprehensive Income










Effective portion of Cash Flow Hedges










Revaluation Surplus










Exchange differences on translating the financial statements of a foreign operation










Other items of Other Comprehensive Income (specify nature)










Money received against share warrants










Total










* This column is applicable when an entity is required to present the Statement of Changes in Equity in accordance with the requirements of Ind- AS.

Part II

Abridged Statement of Profit and Loss for the period ended ...........................

(Rupees in ............)

Particulars

Figures for the current Reporting period (dd-mm-yy)

Figures for the previous Reporting period (dd-mm-yy)


1

2

3

I

Revenue From Operations



II

Other Income



III

Total Income (I+II)



IV

Expenses
Cost of materials consumed




Purchases of Stock-in-Trade




Changes in inventories of finished goods, Stock-in-Trade and work-inprogress




Employee-benefits expense




Finance costs




Depreciation and amortization expense




Other expenses




Total expenses (IV)



V

Profit/(loss) before exceptional items and tax (I- IV)



VI

Exceptional Items



VII

Profit/(loss) before tax (V-VI)



VIII

Tax expense:

(1) Current tax

(2) Deferred tax



IX

Profit (Loss) for the period from continuing operations (VII-VIII)



X

Profit/(loss) from discontinued operations



XI

Tax expense of discontinued operations



XII

Profit/ (loss) from Discontinued operations (after tax) (X-XI)



XIII

Profit/(loss) for the period (IX+XII)



XIV

Other Comprehensive Income

A (i) Items that will not be reclassified to profit or loss

(ii) Income tax relating to items that will not be reclassified to profit or loss

B (i) Items that will be reclassified to profit or loss

(ii) Income tax relating to items that will be reclassified to profit or loss



XV

Total Comprehensive Income for the period (XIII+XIV)(Comprising Profit (Loss) and Other Comprehensive Income for the period)



XVI

Earnings per equity share (for continuing operation):

(1) Basic

(2) Diluted



XVII

Earnings per equity share (for discontinued operation):

(1) Basic

(2) Diluted



XVIII

Earnings per equity share (for discontinued & continuing operations)

(1) Basic

(2) Diluted



Part III

Abridged Cash Flow Statement

In terms of Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows, the following abridged Statement of Cash Flows shall be included:

(Rupees in............)

Particulars

Figures for the current reporting period (dd-mm-yy)

Figures for the previous reporting period (dd-mm-yy)

1

2

3

Cash flows from Operating Activities



Cash flows from Investing Activities



Cash flows from Financing Activities



Net increase/(decrease)



In cash and cash equivalents



Cash and Cash Equivalents at the beginning of period



Cash and Cash Equivalents at the end of period



Notes to the Abridged Financial Statements

1. Complete Balance Sheet, Statement of Changes in Equity, Statement of Profit and Loss, , Statement of Cash Flows (wherever applicable) and other statements and notes thereto prepared as per the requirements of Division II to the Schedule III to the Act are available at the Company's website at link......................... Copy of financial statement is also available for inspection at the registered office of the company during working hours for a period of 21 days before the date of AGM.

2. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III.

3. Amount, if material, by which any item shown in the financial statements are affected by any change in the accounting policy, should be disclosed separately.

4. The amount of contingent liabilities and that of commitments (to the extent not provided for) should be disclosed separately, as per Division II, Schedule III.

5. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced.

6. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately.

7. Notes shall include the notes, if any, contained in the financial statements pertaining to the following:

a Period and amount of defaults on the balance sheet date in repayment of borrowings (other than Trade Payables) and interest thereon.

b Business combination like Amalgamations, acquisitions, restructurings, and demergers during the Reporting period.

c Material events affecting the going concern assumption.

d Investigation and inspection conducted or ordered under the provisions of Companies Act, 2013.

e Non-compliance with any law during the Reporting period and the penalties imposed/compounding fees paid.

f Any other note considered significant by the management.

8. Disclosure of Related Party Transaction shall be made in terms of the requirements of Ind AS- 24.

9. Details of cash and cash equivalents shall be disclosed as follows:

a Balances with banks;

b Cheques, drafts on hand;

c Cash in hand;

d Others( specify nature)

(Separate disclosure should be made for cash and cash equivalents earmarked for specific purposes).

10. Segment Reporting shall be in the same format/details as reported in audited financial statements.

The above stated salient features of the abridged financial statements should be authenticated in the same manner as the main financial statements.

Director's Report

Salient features of Director's Report shall be disclosed.

Salient features shall include the following.

(a) State of affairs of the company.

(b) Details of Dividend declared.

(c) Details of frauds, if any, reported.

(d) Details of auditor's qualifications and reply thereon.

(e) Highlights of the company's performances. These highlights shall be separately given for the companies material subsidiaries.

Consolidated Financial Statements Where a company is required to prepare Consolidated Financial Statements, i.e. consolidated balance sheet and consolidated statement of profit and loss, the company shall mutatis mutandis follow the requirements of Division II to the Schedule III of the Act, as applicable to a company in the preparation of balance sheet and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Indian Accounting Standards (Ind AS) including the items specified at Serial numbers (1) and (2) under the heading "general instructions for the preparation of consolidated financial statements" contained in the said Schedule. The company should follow the above requirements mutatis mutandis while presenting the abridged consolidated financial statements.

Auditor's Report

The Auditor's report on unabridged financial statements shall also be attached alongwith this Abridged financial statements.

Note : To be certified in the same manner in which the Balance Sheet is to be certified.

[FORM NO. AOC. 4]

[Pursuant to section 137 of the Companies Act, 2013 and Sub-rule (1) of Rule 12 of Companies (Accounts) Rules 2014]

1.JPG

Form for filing financial statement
and other documents with
Registrar


Form language       English       Hindi


Refer the instruction kit for filing the form.


Note-


-All fields marked in * are to be mandatorily filled.


-Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores.

Authorised capital of the company as on the date of filing


Number of members of the company as on the date of filing


Segment- I: Information and Particulars in Respect of Balance Sheet

Part A

I. General information of the company


1.

(a)

*Corporate identity number (CIN) of company


(b)

Global location number (GLN) of


Company

2.

(a)

Name of the Company


(b)

Address of the
registered office
of the company



(c)

*e-mail id of the company


3.

* Financial year to which financial statements relates


Form


     (DD/MM/YYYY)


     (DD/MM/YYYY)


4.

(a)

*Date of Board of Director's meeting in which financial statements are approved                    (DD/MM/YYYY)

(b) (i) *Nature of Financial statements


       (ii) Nature of revision        Financial statement        Directors' Report        Both


       (iii) Whether provisional financial statements filed earlier        Yes        No        Not applicable


       (iv) Whether adopted in adjourned AGM       Yes        No        Not applicable


       (v) Date of adjourned AGM in which financial statements were adopted


       (vi) SRN of form INC-28


       (vii) SRN of form INC-4


          (viii)

Date of order of competent authority                     (DD/MM/YYYY)

(c)  Details of director's manager, secretary, CEO, CFO, of the company who have signed the financial statements


Provide Director Identification number (DIN) in case of director and Income-tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO,

DIN or Income-tax PAN

Name

Designation

Date of signing of financial statements





















5.

(a)

*Date of Board of Director's meeting in Boards' report referred under section 134 was approved   (DD/MM/YYYY)

(b)

Detail of Director(s) who have signed the Boards' report

DIN

Name

Designation

Date of signing of Board's report













6.

*Date of signing of reports on the financial statements by the auditors                           (DD/MM/YYYY)

7.

(a)

*Whether annual general meeting (AGM) held       Yes        No        Not applicable

(b)

If yes, date of AGM                   (DD/MM/YYYY)

(c)

*Due date of AGM                  (DD/MM/YYYY)

(d)

*Whether any extension for financial year or AGM granted       Yes        No     

(e)

If yes, due date of AGM after grant of extension                   (DD/MM/YYYY)

8.

(a)

*Whether the company is a subsidiary company as defined under clause (87) of section 2       Yes        No     

(b)

CIN of the holding company, if applicable               

(c)

Name of the holding company             

(d)

Provision pursuant to which the company has become a subsidiary            

9.

(a)

*Whether the company has a subsidiary company as defined under clause (87) of section 2       Yes        No     


(b)

If yes, then indicate number of subsidiary company(ies)        

I.

  CIN of the holding company, if applicable               

  Name of the holding company             

  Provision pursuant to which the company has become a subsidiary            

10.

*Number of auditor                   

I.

*(a)

*Income-tax PAN of auditor or auditor's firm    

*(b)

Category of auditor

   Individual        Auditor's firm   

*(c)

Membership number of auditor or auditor's firm's registration number

*(d)

SRN of form ADI-1

   

*(e)

Name of the auditor or auditor's firm

*(f)

Address of the auditor or auditor's firm
                                            Line I

Line II

*City

*State

Country

*Pin Code

(g)

*Details of the member signing for the above firm

Name of the member

Membership number

11.

(a)

*Whether Schedule III of the Companies Act, 2013 is applicable        yes      No

(b)

*Type of Industry        

Note: In case the type of industry is other than Banking or Power or Insurance or NBFC, then select Commercial and Industrial (C&I).

12.

*Whether consolidated financial statements required or not        yes      No

13.

(a)

*Whether company is maintaining books of account and other relevant books and papers in electronic form        yes      No

(b)

Complete Postal Address of the Place of maintenance of computer servers (Storing Accounting Data)

*Line I        

*Line II        

*City        

*State/Union Territory           *Pin Code   

*District        

*ISO Country code        

Country         

*Phone (with STD/ISD code)        Fax    

(c)

Particular of the service provider (if any)

  (i)

Name of service provider  

  (ii)

Internet protocol address of service provider  

  (iii)

Location of the service provider  

  (iv)

Whether books of account and other books and papers are maintained on cloud     yes         No

Address as provided by the service provider

Part-B

I.

Balance Sheet


Particulars

Figures as at the end of (Current reporting period) (in Rs.)  (DD/MM/YYYY)

Figures as the end of (Previous reporting period) (in Rs.)  (DD/MM/YYYY)

I.

(1)

Equity and Liabilities

Shareholders’ funds




(a) Share capital




(b) Reserves and surplus




(c) Money received against share warrants



(2)

Share application money pending allotment



(3)

Non-current liabilities




(a) Long-term borrowings




(b) Deferred tax liabilities (net)




(c) Other long term liabilities




(d) Long term provisions



(4)

Current liabilities




(a) Short-term borrowings




(b) Trade payables




(c) Other current liabilities




(d) Short-term provisions




Total

0.00

0.00

II.

Assets



(1)

Non-current assets




(a) Fixed assets




(i) Tangible assets




(ii) Intangible assets




(iii) Capital work-in progress




(iv) Intangible assets under development




(b) Non-current Investments




(c) Deferred tax assets (net)




(d) Long-term loans and advances




(e) Other non-current assets



(2)

Current assets




(a) Current investments




(b) Inventories




(c) Trade receivables




(d) Cash and cash equivalents




(e) Short-term loans and advances




(f) Other current assets




Total

0.00

0.00

II.

Detailed Balance sheet items (Amount in Rupees)

A.

Details of long term borrowings (unsecured)

Particulars

Current reporting period

Previous reporting period

Bonds/debentures



Term Loans



-From banks



-From other parties



Deferred payment liabilities Deposits



Loans and advances from related parties



Long term maturities of financial lease obligations



Other loans & advances



Total long term borrowings (unsecured)

0.00

0.00

Out of above total, aggregate amount guaranteed by directors



B.

Details of short term borrowings (unsecured)

Particulars

Current reporting period

Previous reporting period

Loans repayable on demand



-From banks



-From other parties



Loans and advances from related parties



Deposits



Other loans and advances



Total short term borrowings (unsecured)

0.00

0.00

Out of above total, aggregate amount guaranteed by directors



C.

Details of long term loans and advances (unsecured, considered good)

Particulars

Current reporting period

Previous reporting period

Capital advances



Security deposits



Loans and advances to other related parties



Other loans and advances



Total long term loan and advances



Less: Provision/ allowance for bad and doubtful loans and advances



-From related parties



-From others



Net long term loan and advances (unsecured, considered good)

0.00

0.00

Loans and advances due by directors/other officers of the company



D.

Details of long term loans and advances (doubtful)


Current reporting period

Previous reporting period

Capital advances



Security deposits



Loans and advances to related parties



Other loans and advances



Total long term loan and advances



Less: Provision/allowance for bad and doubtful loans and advances



-From related parties



-From others



Net long term loan and advances (doubtful)

0.00

0.00

Loans and advances due by directors/other officers of the company



E.

Details of trade receivables

Particulars

Current reporting period

Previous reporting period


Exceeding six months

Within six months

Exceeding six months

Within six months

Secured, considered good





Unsecured, considered good





Doubtful





Total trade receivables

0.00

0.00

0.00

0.00

Less: provision/ allowance for bad and doubtful debts





Net trade receivables

0.00

0.00

0.00

0.00

Debt due by (directors/others officers of the company





III.

*Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date

1

Amount of issue for contracts without payment received in cash during reporting period


2

Share application money given


3

Share application money given during the reporting period


4

Share application money received during the reporting period


5

Share application money received and due for refund


6

Paid-up capital held by foreign company


%

7

Paid-up capital held by foreign holding and/ or through its subsidiaries


%

8

Number of shares bought back during the reporting period


9

Deposits accepted or renewed during the reporting period


10

Deposits matured and claimed but not paid during the reporting period


11

Deposits matured and claimed but not paid


12

Deposits matured, but not claimed


13

Unclaimed matured debentures


14

Debentures claimed but not paid


15

Interest on deposits accrued and due but not paid


16

Unpaid dividend


17

Investment in subsidiary companies


18

Investment in government companies


19

Capital reserve


20

Amount due for transfer to Investor Education and Protection Fund (IEPF)


21

Inter-corporate deposits


22

Gross value of transaction as per AS- 18 (if applicable)


23

Capital subsidies or grants received from government authority(ies)


24

Calls unpaid by directors


25

Calls unpaid by others


26

Forfeited shares (amount originally paid-up)


27

Forfeited shares reissued


28

Borrowing from foreign institutional agencies


29

Borrowing from foreign companies


30

Inter-corporate borrowings-secured


31

Inter-corporate borrowings–unsecured


32

Commercial Paper


33

Conversion of warrants into equity shares during the reporting period


34

Conversion of warrants into preference shares during the reporting period


35

Conversion of warrants into debentures during the reporting period


36

Warrants issued during the reporting period (In foreign currency)


37

Warrants issued during the reporting period (In Rupees)


38

Default in payment of short term borrowings and interest thereon


39

Default in payment of long term borrowings and interest thereon


40

Whether any operating lease has been converted to financial lease or vice-versa       yes       No


Provides details of such conversions

41

Net Worth of the company


42

Number of shareholders to whom shares allotted under private placement during the reporting period


43

Secured Loan


44

Gross fixed assets (including intangible assets)


45

Depreciation and amortization


46

Miscellaneous expenditure to the extent not written off or adjusted


47

Unhedged Foreign Exchange Exposure


IV.

Share capital raised during the reporting period (Amount in Rupees)

Particulars

Equity shares

Preference shares

Total

(a) Public issue



0.00

(b) Bonus issue



0.00

(c) Rights issue



0.00

(d) Private placement arising out of conversion of debentures or preference shares



0.00

(e) Other private placement



0.00

(f) Preferential allotment arising out of conversion of debentures or preference shares



0.00

(g) Other preferential allotment



0.00

(h) Employee Stock Option Plan (ESOP)



0.00

(i) Other



0.00

(j) Total amount of share capital raised during the reporting period

0.00

0.00

0.00

V.

*Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November, 2016 to 30th December, 2016 as provided in the Table below :-

Particulars

SBNs

Other denomination

Total

Closing cash in hand as on 08.11.2016




(+) Permitted receipts




(-) Permitted payments




(-) Amount deposited in Banks




Closing cash in hand as on 30.12.2016




VI.

Details related to cost records and cost audit

1.

*Whether maintenance of cost records by the company has been mandated under Companies (Cost Records
and Audit) Rules, 2014     Yes    No

If yes, Central Excise Tariff Act Heading in which the product/ service is covered

2.

If yes, Central Excise Tariff Act Heading in which the product/ service is covered

Segment II: Information and Particulars in Respect of Profit and Loss Account

I.

Statement of Profit and Loss


Particulars

Figures for the period (Current reporting period) From (DD/MM/YYYY)  To  (DD/MM/YYYY)

Figures for the period (Previous reporting period) From (DD/MM/YYYY)  To  (DD/MM/YYYY)

I.

Revenue from operations




Domestic turnover




      (i) Sale of goods manufactured




      (ii) Sale of goods traded




      (iii) Sale or supply of services




Export turnover




      (i) Sale of goods manufactured




      (ii) Sale of goods traded




      (iii) Sale or supply of services



(II)

Other Income



(III)

Total Revenue (I+II)

0.00

0.00

(IV)

Expenses




Cost of materials consumed




Purchases of stock in trade




Changes in inventories of
      • Finished goods




      • Work-in-progress




      • Stock in trade




Employee benefit expenses




Managerial remuneration




Payment to Auditors




Insurance expenses




Power and fuel




Finance cost




Depreciation and amortization expenses




Other expenses




Total expenses

0.00

0.00

(V)

Profit before exceptional and extraordinary items and tax (III-IV)

0.00

0.00

(VI)

Exceptional items



(VII)

Profit before extraordinary items and tax (V-VI)

0.00

0.00

(VIII)

Extraordinary items



(IX)

Profit before tax (VII-VIII)

0.00

0.00

(X)

Tax Expense




      (1) Current tax




      (2) Deferred tax



(XI)

Profit/(Loss) for the period from continuing operations (IX-X)

0.00

0.00

(XII)

Profit /(Loss) from discontinuing operations



(XIII)

Tax expense of discontinuing operations



(XIV)

Profit/ (Loss) from discontinuing operations (after tax) (XII-XIII)

0.00

0.00

(XV)

Profit /(Loss) (XI+XIV)

0.00

0.00

(XVI)

Earnings per equity share before extraordinary items




      (1) Basic




      (2) Diluted



(XVII)

Earnings per equity share after extraordinary items




      (1) Basic




      (2) Diluted



II.

Detailed Profit and Loss items (Amount in Rupees)

A.

Details of earning in foreign exchange

Particulars

Current reporting period

Previous reporting period

Export of goods calculated on FOB basis



Interest and dividend



Royalty



Know- how



Professional and consultation fees



Other income



Total Earning in Foreign Exchange

0.00

0.00

B.

Details of expenditure in foreign exchange

Particulars

Current reporting period

Previous reporting period

Import of goods calculated on CIF basis



  (i) Raw material



  (ii) Component and spare parts



  (iii) Capital goods



  Expenditure on account of



   Royalty



   Know-how



   Professional and consultation fees



   Interest Other matters Dividend paid



   Other matters



   Dividend paid



Total Expenditure in foreign exchange

0.00

0.00

III.

*Financial parameters-Profit and loss account items (amount in Rupees) during the reporting period

1

Proposed Dividend


%

2

Earnings per share (in Rupees) Basic Diluted


3

Income in foreign currency


4

Expenditure in foreign currency


5

Revenue subsidies or grants received from government authority(ies)


6

Rent paid


7

Consumption of stores and spare parts


8

Gross value of the transaction with the related parties as per AS-18 (if applicable)


9

Bad debts of related parties as per AS-18 (if applicable)


IV.

Details related to principal products or services of the company

Total number of product/ services category(ies)    



1

  Product or service category code (ITC/NPCS 4 digit code)              

  Description of the product             

  or service category            

   Turnover of the product or service category (in Rupees)            

  Highest turnover contributing product or service code (ITC/NPCS 8 digit code)            

  Description of the product or service            

  Turnover of highest contributing product or service (in Rupees)            


Note. - Please refer to `Indian Trade Classification' based on harmonized commodity description and coding system issues by the ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.


Segment III: Reporting of Corporate Social Responsibility (CSR)

1.

(a) (i)

*Whether CSR is applicable as per section 135    Yes    No


   (ii)

Turnover (in Rs.)   


   (iii)

Net worth (in Rs.)   


(b)

Net profits for last three financial years

Financial year ended




Profit before tax (In Rs.)




Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.)




2.

Average net profit of the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act)    (in Rupees)

3.

Prescribed CSR Expenditure (two per cent. of the amount as in item 2 above)    (in Rupees)

4.

(a)  Total amount spent on CSR for the financial year    (in Rupees)


(b)  Amount spent in local area    (in Rupees)


(c)  Manner in which the amount spent during the financial year as detailed below:
      Number of CSR activities  


    (If number of programmes/projects/activities is more than twenty, submit the remaining details in EXCEL sheet as specified in instruction kit):

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

S. No.

CSR project or activity identified

Sector in which the Project is covered

Projects or programs - Specify the State /Union Territory where the Project/ Program was undertaken

Projects or programs - Specify the district where projects or programs was undertaken

Amount outlay (budget) project or programs wise (in Rs.)

Amount spent on the projects or programs (in Rs.)

Expenditure on Administrative overheads (in Rs.)

Mode of Amount spent

1









2









3










Total








5.

Give details (name, address and email address) of implementing agency(ies)

6.

Explanation for not spending


If others, specify

7.

Whether a responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board's Report    yes  No

Segment IV: Disclosure About Related Party Transactions

Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in subsection (1) of section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto

1.

Number of contracts or arrangements or transactions not at arm's length basis  

Name(s) of the related party

Nature of relationship

Nature of contracts/ arrangements/ transactions







Duration of the contracts /arrangements/ transactions

Date of approval by the Board

Amount paid as advances, if any

Date on which the resolution was passed in general meeting as required under first proviso to section 188









2.

Number of material contracts or arrangement or transactions at arm's length basis  

Name(s) of the related party

Nature of relationship

Nature of contracts/ arrangements/ transactions







Duration of the contracts / arrangements/ transactions

Date of approval by the Board

Amount paid as advances, if any








Segment V: Auditor's Report

I.

(a)

In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented



upon or supplemented the audit report under section 143 of the Companies Act, 2013      Yes    No


(b)

If yes, provide following details:-

S. No.

Provide details of comment(s) or supplement(s) received from CAG of India

Board of Director’s reply(ies) on comments received from CAG of India

I



II




(c)

Whether Comptroller and Auditor-General of India has conducted supplementary or test audit under section 143      Yes    No

II.


*Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the company      Yes    No

III.

Details of remarks made by auditors and applicability of CARO

1.

*Whether auditors' report has been qualified or has any reservations or contains adverse remarks      Yes    No

2.

*Whether auditors' report has been qualified or has any reservations or contains adverse remarks  

S. No.

(a) Auditors' qualifications, reservations or adverse remarks in the auditors' report

(b) Directors' comments on qualifications, reservations or adverse remarks of the auditors as per Board's report

I



II



3

*Whether Companies (Auditors' Report) Order (CARO) applicable      Yes    No

4.

Auditors' comment on the items specified under Companies (Auditors' Report) Order (CARO)

Particulars

Auditors’ comments on the report

Fixed assets


Inventories


Loans given by the company


Acceptance of Public Deposits


Maintenance of Cost records


Statutory dues


Term loans


Fraud noticed


Others



Segment-VI- Miscellaneous

1.

*Whether the Secretarial Audit is applicable   yes    No

2.

*Whether detailed disclosures with respect to Directors' report under sub-section (3) of section 134 is attached.   yes    No

Attachments

List of Attachments

(1)

*Copy of financial statements duly authenticated as per section 134 (including Board's report, auditors' report and other documents)




























(2)

Statement of subsidiaries as per section 129 - Form AOC-1

(3)

Statement of the fact and reasons for not adopting
Financial statements in the annual general meeting (AGM)

(4)

Statement of the fact and reasons for not holding the AGM

(5)

Approval letter of extension of financial year or AGM

(6)

Supplementary or test audit report under section 143

(7)

Company CSR policy as per sub-section (4) of section 135

(8)

Details of other entity(s)

(9)

Details of salient features and justification for entering into contracts/
Arrangements/transactions with related parties
as per Sub-section (1) of section 188
- Form AOC-2

(10) 

Details of comments of CAG of India

(11) 

Secretarial Audit Report

(12) 

Directors' report as per sub-section (3) of section 134

(13) 

Details of remaining CSR activities

(14) 

Optional attachment(s), if any




Declaration

I am authorized by the Board of Directors of the Company vide *resolution number      *dated     to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:

1.

Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.

2.

All the required attachments have been completely and legibly attached to this form.


*To be digitally signed b  


*Designation     


*Director identification number of the director; or;   


PAN of the manager or CEO or CFO; or
Membership number of the secretary

Certificate by Practicing professional

I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that:

1.

The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order;

2.

All the required attachments have been completely and legibly attached to this form;

3.

It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage.


  Chartered accountant (in whole-time practice)or                    Cost accountant (in whole-time practice)or


  Company Secretary (in whole-time practice)                            


Whether associate or fellow                Associate             Fellow


Membership number                               


Certificate of practice number                     

Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively.

                                                                                                

For office use only:

e-Form Service request number (SRN)  

eForm filling date   (DD/MM/YY)

Digital signature of the authorising officer


This e-Form is hereby registered      

Date of signing              

(DD/MM/YY)

OR


This Form has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filling company.

[CSR-2]


Report on Corporate Social Responsibility (CSR)

[Pursuant to sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014]

1.JPG



Form language    English    Hindi




Refer the instruction kit for filing the form.



1.

*(a) Corporate Identity Number (CIN) of the company



Pre-fill



*(b) Name of the company




*(c) Address of the registered office of the company







*(d) email ID of the company



2.

(a) *Financial Year to which the Corporate Social Responsibility details pertain:




From     (DD/MM/YYYY) To     (DD/MM/YYYY)




(b) *SRN of form AOC-4/ AoC-4 XBRL/ AoC-4 NBFC filed by the company for its standalone financial statements




3.

(i) *Net Worth





(ii) *Turnover





(iii) *Net Profit





(iv) Criteria that triggered CSR applicability



4.

(a)*(i) Whether CSR Committee has been constituted    Yes      No     Not Applicable


(ii) Number of directors composing CSR Committee





(iii) Number of meetings of CSR Committee held during the year





Sr. No.

DIN

Name of Director

Category

No. of meetings of CSR Committee attended during the year


















(b)(i)* Whether the company has a website

   Yes      No



(ii) If Yes, Provide web-link





(iii) Whether following has been disclosed on the website of the company in pursuance of Rule 9 of Companies (CSR Policy) Rules, 2014:


  • Composition of CSR committee

   Yes      No    N.A.



  • CSR Policy

   Yes      No



  • CSR projects approved by the board

   Yes      No



(c)* (i) Whether Impact assessment of CSR projects is carried out in pursuance of sub-rule (3) of Rule 8 of Companies (CSR Policy) Rules, 2014, if applicable

   Yes      No    Not Applicable



(ii) *If Yes, whether the same has been disclosed in the Board Report

   Yes      No



(iii) Provide web-link, if any




(d)(i)* Whether any amount is available for set off in pursuance of sub-rule (3) of Rule 7 of Companies (CSR Policy) Rules, 2014

   Yes      No



(ii) If yes, provide details:




S.No.

Financial Year

Amount available for set-off (in Rs.)

Amount set-off in the financial year, if any (in Rs)

Balance Amount (in Rs.)

1

FY-1 (Financial Year End Date)




2

FY-2 (Financial Year End Date)




3

FY-3 (Financial Year End Date)





Total





5.

(a)* Whether the company has completed the period of three financial years since its incorporation

   Yes      No



(b) If no, then provide the number of financial years completed since incorporation




(c)* Net Profit & other details for the preceding financial years:




S.No.

Particulars

Amounts (in Rs)



FY-1

FY-2

FY-3

1

Profit before tax




2

Net Profit computed u/s 198




3

Total amount adjusted as per rule 2(1)(h) of the CSR Policy Rules 2014




4

Total Net Profit for section 135 (2-3)






(d)* Average net profit of the company as per section 135(5)




6.

(a)* 2% of Average net profit of the company as per section 135(5)





(b)* Surplus arising out of the CSR projects/ programs or activities of the previous financial year, if any





(c)* Amount required to be set off for the financial year, if any





(d)* Total CSR obligation for the financial year (6a+6b-6c)




7.

(a)* Whether CSR amount for the financial year has been spent

   Yes      No



(b) If yes, CSR amount has been spent against:




  Ongoing projects




  Other than ongoing projects




  Both (Ongoing and other than ongoing projects)




(i) Details of CSR amount spent against ongoing projects for the financial year:





Number of Ongoing Projects for the financial year




1

2

3

4

5

6

7

8

9

10

S.No.

Project ID

Item from the list of activities in schedule VII

Name of the Project

Local Area (Yes/No

Location of the Project

Project duration (in months

Amount spent in the Financial Year (in Rs.)

Mode of Implementation – Direct (Yes/No)

Mode of Implementation – Through Implementing Agency

State

District

CSR Registration No.

Name

1












2












3












4












5



















Total

XX






(ii) Details of CSR amount spent against other than ongoing projects for the financial year:


x Number of Other than Ongoing Projects for the financial year





1

2

3

4

5

6

7

8

S. No.

Item from the list of activities in schedule VII

Name of the Project

Local Area (Yes/No)

Location of the Project

Amount Spent in the Financial Year (in Rs.)

Mode of Implementation Direct (Yes/No)

Mode of Implementation – Through Implementing Agency

State

District

CSR Registration No.

Name

1










2










3















Total

XX






(c)* Amount spent in Administrative Overheads





(d)* Amount spent on Impact Assessment, if applicable





(e)* Total Amount Spent for the Financial Year





(f)* Amount unspent/ (excess) spent for the Financial Year [6(d)-7(e)] unspent for Ongoing projects)





(g)* Amount eligible for transfer to Unspent CSR Account for the Financial Year as per Section 135(6) (before adjustments)





(h)* Amount to be transferred to Fund specified in Schedule VII for the Financial Year (if total unspent for the Financial Year is greater than unspent for Ongoing projects)




8.

Details of transfer of Unspent CSR amount for the financial year:



(a) Transfer to Unspent CSR account as per Section 135(6)



Amount to be transferred to Unspent CSR account

Amount actually transferred to Fund specified in Schedule VII

Data of Transfer

Deficiency, if any







(b) Transfer to Fund specified in Schedule VII as per second proviso to Section 135(5) for the Financial Year:




Amount to be transferred to Fund specified in Schedule VII

Amount actually transferred to Unspent CSR account

Date of Transfer

Deficiency, if any






9.

*Specify the reason(s) if the company has failed to spend two per cent of the average net profit as per section 135(5):




10.

*Whether any unspent amount of preceding three financial years (financial year ending after 22nd January 2021) has been spent in the financial year

   Yes      No



(a) Details of CSR amount spent in the financial year pertaining to three preceding financial year(s):


1

2

3

4

5

6

7

8

S.No.

Preceding Financial Year (s)

Amount transferred to Unspent CSR Account under Section 135(6) (in Rs.)

Balance Amount in Unspent CSR Account under section 135 (6) (in Rs)

Amount Spent in the Financial Year (in Rs)

Amount transferred to a Fund as specified under Schedule VII as per second proviso to Section 135(5), if any

Amount remaining to be spent in succeeding financial years (in Rs)

Deficiency, if any

Amount (in Rs)

Date of Transfer

1

FY-1








2

FY-2








3

FY-3










(b) Details of CSR amount spent in the financial year for ongoing projects of the preceding financial year(s):




Number of Ongoing Projects





1

2

3

4

5

6

7

8

S.No.

Project ID

Name of the Project

Financial Year in which the project was commenced

Amount spent for the project at the beginning of the Financial Year (In Rs)

Amount Spent in the Financial Year (in Rs)

Cumulative Amount Spent at the end of Financial Year (in Rs)

Status of the project – Completed/Ongoing

1








2








3








4










(c) (i) Whether any new CSR project has been undertaken in the financial year from the Unspent amount pertaining to preceding three financial years :

   Yes      No


(ii) If yes, nature of the new CSR Project(s) is/are :




  Ongoing project(s)




  Other than ongoing project(s)




  Both (Ongoing and other than ongoing projects)




(iii) Details of amount spent against new ongoing CSR project in the financial year :



Number of Ongoing Projects





1

2

3

4

5

6

7

8

9

10

11

S.No.

Project ID

Financial year to which the new project pertins

Item from the list of activities in schedule VII

Name of the project

Local Area (Yes/No)

Location of the Project

Project duration (in months

Amount spent in the Financial Year (in Rs.)

Mode of Implementation – Direct (Yes/No)

Mode of Implementation – Through Implementing Agency

State

District

CSR Registration No.

Name

1













2













3













4













5





















Total

XX






(iv) Details of amount spent against new other than ongoing projects in the financial year:




Number of Other than Ongoing Projects





1

2

3

4

5

6

7

8

9

S.No.

Financial year to which the new project pertain

Item from the list of activities in schedule VII

Name of the project

Local Area (Yes/No)

Location of the Project

Amount Spent in the Financial Year (in Rs.)

Mode of Implementation – Through (Yes/No)

Mode Implementation – Through Implementing Agency

State

District

CSR Registration No.

Name

1











2











3

















Total

XX





11.

Whether any unspent amount pertaining to FY 2014-15 to FY 2019-20 has been spent in the financial year

   Yes      No


Details of amount spent against CSR projects in the financial year:


Number of CSR Projects





1

2

3

4

5

6

7

8

9

S.No.

Financial year to which the new project pertain

Item from the list of activities in schedule VII

Name of the project

Local Area (Yes/No)

Location of the Project

Amount Spent in the Financial Year (in Rs.)

Mode of Implement – Direct (Yes/No)

Mode Implementation – Through Implementing Agency

State

District

CSR Registration No.

Name

1











2











3

















Total

XX





12.

*Whether any capital assets have been created or acquired through CSR spent in the financial year

   Yes      No



If Yes, enter the number of Capital assets created/ acquired





Furnish the details relating to such asset(s) so created or acquired through CSR spent in the financial year:


Sr. No.

Short particulars of the property or asset(s) [including complete address and location of the property]

Pin code of the property or asset(s)

Date of creation

Amount of CSR spent

Details of entity/Authority/beneficiary or registered owner






CSR Registration Number, if applicable

Name

Registered address












Total

XXXX






(All the fields should be captured as appearing in the revenue record, flat no, house no, Municipal Office/Municipal Corporation/ Gram panchayat are to be specified and also the area of the immovable property as well as boundaries)


Attachments


List of Attachment


1. Optional attachment(s), if any

Attach







Declaration



I am authorized by the Board of Directors of the Company vide resolution number *   


*Dated    to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:

13.

Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.

14.

All the required attachments have been completely and legibly attached to this form.


To be digitally signed by one director.




*To be digitally signed by

DSC Box




*Designation





*DIN of the director;





Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively.


This eform has been taken on file maintained by the Registrar of Companies through electronic mode on the basis of statement of correctness given by the authorized person.


Save


Prescrutiny


Generate Project ID


Submit


[Form No. AOC- 4- NBFC (Ind AS)]

[Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of rule 12 of Companies (Accounts) Rules, 2014]

1.JPG

Form for filing financial statement and other documents with the Registrar

Form Language      English      Hindi

Refer the instruction kit for filing the form.

Note-

-All fields marked in * are to be mandatorily filled.

-Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores.

Authorised capital of the company as on the date of filing   

Number of members of the company as on the date of filing   

SEGMENT- I: INFORMATION AND PARTICULARS IN RESPECT OF BALANCE SHEET

Part A

I. General information of the company

1.

(a) *Corporate identity number (CIN) of company      


(b) Global location number (GLN) of company        

2.

(a) Name of the company   


(b) Address of the registered office of the company   


(c) *e-mail id of the company   

3. * Financial year to which financial statements relates


From    (DD/MM/YYYY) To    (DD/MM/YYYY)

4. (a) *Date of Board of Directors‘ meeting in which financial statements are approved       (DD/MM/YYYY)


(b) (i) *Nature of financial statements  



(ii) Nature of revision       Financial statement       Directors‘ Report       Both



(iii) Whether provisional financial statements filed earlier       Yes    No      Not applicable



(iv) Whether adopted in adjourned AGM       Yes    No       Not applicable



(v) Date of adjourned AGM in which financial statements were adopted  



(vi) SRN of form INC-28  



(vii) SRN of form AOC-4 NBFC (Ind AS)  



(viii) Date of order of competent authority       (DD/MM/YYYY)

(c) Details of director(s), manager, secretary, CEO, CFO of the company who have signed the financial statements

Provide Director Identification number (DIN) in case of director and Income –tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO.

DIN or Income-tax PAN

Name

Designation

Date of signing of financial statements





















5. (a) *Date of Board of Directors' meeting in which Boards' report referred      
(DD/MM/YYYY)
         under section 134 was approved


(b) Details of Director(s) who have signed the Boards' report   

DIN

Name

Designation

Date of signing of Boards’ report













6. *Date of signing of reports on the financial statements by the auditors      
(DD/MM/YYYY)

7.

(a) *Whether annual general meeting (AGM) held       Yes    No    Not applicable

(b) If yes, date of AGM       (DD/MM/YYYY)

(c) *Due date of AGM       (DD/MM/YYYY)

(d) *Whether any extension for financial year or AGM granted       Yes    No   

(e) If yes, due date of AGM after grant of extension       (DD/MM/YYYY)


8.

(a) *Whether the company is a subsidiary company as defined under clause (87) of section 2       Yes    No   

(b) CIN of the holding company, if applicable      

(c) Name of the holding company      

(d) Provision pursuant to which the company has become a subsidiary     


9.(a) * Whether the company has a subsidiary company as defined under clause (87) of section 2       Yes    No


(b) If yes, then indicate number of subsidiary company(ies)     

I.

CIN of subsidiary company   

Name of the subsidiary company   

Provisions pursuant to which the company has become a subsidiary  


10. *Number of auditors  

I.

(a)

Income-tax PAN of auditor of auditor's firm


(b)

Category of auditor

   individual    Auditor's firm

(c)

Membership number of auditor or auditor's firm's registration number


(d)

SRN of form ADT-1

     

(e)

Name of the auditor or auditor's firm



(f)

Address of the auditor or auditor's firm



Line I



Line II



City



State



Country



Pin code


(g)

Details of the member signing for the above firm


Name of the member




Membership number


11. (a) *Whether Schedule III of the Companies Act, 2013 is applicable       Yes    No


(b)*Type of Industry  


(c) *Whether company has adopted Ind AS for the first time       Yes    No

12. *Whether consolidated financial statements required or not       Yes    No

13. (a) *Whether company is maintaining books of account and other relevant books and papers in electronic form       Yes    No


(b) Complete Postal Address of the Place of maintenance of computer servers (Storing Accounting Data)

*Line I


Line II


*City


*State/Union Territory

   * Pin code  

*District


*ISO Country code


Country


*Phone (with STD/ISD code)

   -  

(c)

Particulars of the service provider (if any)

(i) Name of the service provider


(ii) Internet protocol address of service provider



(iii) Location of the service provider



(iv) Whether books of account and other books and papers are maintained on cloud       Yes    No
Address as provided by the service provider


Part -B

I. Balance Sheet

Particulars

Figures as at the end of (Current reporting period) (in Rs.)     (DD/MM/YYYY)

Figures as at the end of (Previous reporting period) (in Rs.)     (DD/MM/YYYY)

Figures as at the beginning of (Previous reporting period) (in Rs.)     (DD/MM/YYYY)

I. (1)

ASSETS
Financial Assets

(a) Cash and cash equivalents





(b) Bank Balance other than (a) above





(c) Derivative financial instruments





(d) Receivables





(I) Trade Receivables





(II) Other Receivables





(e) Loans





(f) Investments





(g) Other Financial Assets




(2)

Non-financial Assets





(a) Inventories





(b) Current tax assets (Net)





(c) Deferred Tax Assets (Net)





(d) Investment Property





(e) Biological assets other than bearer plants





(f) Property, Plant and Equipment





(g) Capital Work-in-Progress





(h) Intangible assets under development





(i) Goodwill





(j) Other Intangibles assets





(k) Other non-financial assets





TOTAL ASSETS

0.00

0.00


II.

LIABILITIES AND EQUITY





LIABILITIES




(1)

Financial Liabilities





(a) Derivative financial instruments





(b) Payables





(I) Trade Payables





(i) total outstanding dues of micro enterprises and small enterprises





(ii) total outstanding dues of creditors other than micro enterprises and small enterprises





(II) Other Payables





(i) total outstanding dues of micro enterprises and small enterprises





(ii) total outstanding dues of creditors other than micro enterprises and small enterprises





(c) Debt Securities





(d) Borrowings (Other than Debt Securities)





(e) Deposits





(f) Subordinated Liabilities





(g) Other financial liabilities




(2)

Non-Financial Liabilities





(a) Current tax liabilities (Net)





(b) Provisions





(c) Deferred Tax Liabilities (Net)





(d) Other non-financial liabilities




(3)

EQUITY





(a) Equity Share Capital





(b) Other Equity





TOTAL LIABILITIES AND EQUITY

0.00

0.00


II. Detailed Balance sheet items (Amount in Rupees)
A. Statement of Changes in Equity
a. Equity Share Capital
I.

Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)

Changes in equity share capital during the year

Balance at the end of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)




II.

Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)

Changes in equity share capital during the year

Balance at the end of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)




b. Other Equity

I.




Reserves and Surplus


Share application money pending allotment

Equity component of compound financial instruments

Statutory Reserves

Capital reserves

Securities premium

Other Reserves

Retained Earnings


(1)

(2)

(3)

(4)

(5)

(6)

(7)

Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)








Changes in accounting policy/ prior period errors








Restated balance at the beginning of the (Current reporting period) (in Rs.)

  (DD/MM/YYYY)








Total Comprehensive Income for the year








Dividends Transfer to retained earnings








Any other change








Balance at the end of the (Current reporting period) (in Rs.)

(DD/MM/YYYY)









Debt instruments through Other Comprehensive Income

Equity instruments through Other Comprehensive Income

Effective portion of Cash Flow Hedges

Revaluation Surplus

Exchange differences on translating the financial statements of a foreign operation

Other items of Other Comprehensive Income

Money received against share warrants

Total (Sum of 1 to 14)


(8)

(9)

(10)

(11)

(12)

(13)

(14)


Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY )









Changes in accounting policy/ prior period errors









Restated balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY )









Total Comprehensive Income for the year









Dividends









Transfer to retained earnings









Any other change









Balance at the end of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)









II.

Reserves and Surplus


Share application money pending allotment

Equity component of compound financial instruments

Statutory Reserves

Capital reserves

Securities premium

Other Reserves

Retained Earnings


(1)

(2)

(3)

(4)

(5

(5)

(7)

Balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)








Changes in accounting policy/prior period errors








Restated balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)








Total Comprehensive Income for the year








Dividends








Transfer to retained earnings








Any other change








Balance at the end of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY









Debt instruments through Other Comprehensive Income

Equity instruments through Other Comprehensive Income

Effective portion of Cash Flow Hedges

Revaluation Surplus

Exchange differences on translating the financial statements of a foreign operation

Other items of Other Comprehensive Income

Money received against share warrants

Total (Sum of 1 to 14)


(8)

(9)

(10)

(11)

(12)

(13)

(14)


Balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY )









Changes in accounting policy/ prior period errors









Restated balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY )









Total Comprehensive Income for the year









Dividends









Transfer to retained earnings









Any other change









Balance at the end of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)









B. Derivative financial Instruments

(Current Year)

(Previous Year)

Part I

Notional amounts

Fair Value - Assets

Fair Value - Liabilities

Notional amounts

Fair Value - Assets

Fair Value - Liabilities

(i) Currency derivatives







(ii) Interest rate derivatives







(iii) Credit derivatives







(iv) Equity linked derivatives







(v) Other derivatives







Total Derivative Financial Instruments (i)+(ii)+(iii)+(iv)+ (v)














Part II







Included in above (Part I) are derivatives held for hedging and risk management purposes as follows:







(i)Fair value hedging







(ii)Cash flow hedging







(iii)Net investment hedging







(iv)Undesignated Derivatives







Total Derivative Financial Instruments (i)+ (ii)+(iii)+(iv)







C. Receivables:

Particulars

Current reporting period

Previous reporting period

Receivables considered good - Secured



Receivables considered good - Unsecured



Receivables which have significant increase in Credit Risk



Receivables – credit impaired



Total Receivables

0.00

0.00

Impairment loss allowance



Net Receivable



Debts due by directors or other officers of the company



D. Loans

Current reporting period

Previous reporting period

Loans



Total (A) – Gross



Less: Impairment loss allowance



Total (A) – Net






(B)
(i) Secured by tangible assets



(ii) Secured by intangible assets



(iii) Covered by Bank/ Government Guarantees



(iv) Unsecured



Total (B) – Gross



Less: Impairment loss allowance



Total (B) – Net






Total (C)(I) Loans in India –Gross



Less: Impairment loss allowance



Total (C)(I) – Net



Total (C)(II) Loans outside India –Gross



Less: Impairment loss allowance



Total (C)(II) – Net



Total (C)(I) and (C)(II)



E. Investments

Investments

Current reporting period

Previous reporting period

Mutual funds



Government Securities



Other approved securities



Debt securities



Equity instruments



Subsidiaries



Joint Ventures



Others



Total-Gross (A)



(i) Investments outside India



(ii) Investments in India



Total (B)



Total (A) to tally with (B)



Less: Allowance for Impairment loss (C)



Total – Net D = (A)-(C)



F. Debt Securities

Current reporting period

Previous reporting period

Liability component of compound financial instruments



Other (Bonds/ Debenture etc.)



Total (A)



Debt securities in India



Debt securities outside India



Total (B) to tally with (A)



G. Borrowings (Other than Debt Securities)

Current reporting period

Previous reporting period

(a) Term loans



    (i) from banks



    (ii) from other parties



(b) Deferred payment liabilities



(c) Loans from related parties



(d) Finance lease obligations



(e) Liability component of compound financial instruments



(f) Loans repayable on demand



    (i) from banks



    (ii) from other parties



(g) Other loans



Total (A)



Borrowings in India



Borrowings outside India



Total (B) to tally with (A)



H. Deposits

Current reporting period

Previous reporting period

Deposits



(i) Public deposits



(ii) From Banks



(iii) From Others



Total



I. Subordinated Liabilities

Current reporting period

Previous reporting period

Perpetual Debt Instruments to the extent that do not qualify as equity



Preference Shares other than those that qualify as Equity



Others



Total (A)






Subordinated Liabilities in India



Subordinated Liabilities outside India



Total (B) to tally with (A)



III. *Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date

1

Amount of issue for contracts without payment received in cash during reporting period


2

Share application money given


3

Share application money given during the reporting period


4

Share application money received during the reporting period


5

Share application money received and due for refund


6

Paid-up capital held by foreign company %


%

7

Paid-up capital held by foreign holding and/ or through its subsidiaries %


%

8

Number of shares bought back during the reporting period


9

Deposits accepted or renewed during the reporting period


10

Deposits matured and claimed but not paid during the reporting period


11

Deposits matured and claimed but not paid


12

Deposits matured, but not claimed


13

Unclaimed matured debentures


14

Debentures claimed but not paid


15

Interest on deposits accrued and due but not paid


16

Unpaid dividend


17

Investment in subsidiary companies


18

Investment in government companies


19

Capital reserve


20

Amount due for transfer to Investor Education and Protection Fund (IEPF)


21

Inter-corporate deposits


22

Gross value of transaction as per Ind AS - 24 (if applicable)


23

Capital subsidies or grants received from government authority(ies)


24

Calls unpaid by directors


25

Calls unpaid by others


26

Forfeited shares (amount originally paid-up)


27

Forfeited shares reissued


28

Borrowing from foreign institutional agencies


29

Borrowing from foreign companies


30

Inter-corporate borrowings -secured


31

Inter-corporate borrowings –unsecured


32

Commercial Paper


33

Conversion of warrants into equity shares during the reporting period


34

Conversion of warrants into preference shares during the reporting period


35

Conversion of warrants into debentures during the reporting period


36

Warrants issued during the reporting period (In foreign currency)


37

Warrants issued during the reporting period (In Rupees)


38

Default in payment of short term borrowings and interest thereon


39

Default in payment of long term borrowings and interest thereon


40

Whether any operating lease has been converted to financial lease or vice-versa       Yes    No


Provides details of such conversions


41

Net Worth of the company


42

Number of shareholders to whom shares allotted under private placement during the reporting period


43

Secured Loan


44

Gross Property, Plant and Equipment


45

Intangible assets


46

Depreciation and amortization


47

Miscellaneous expenditure to the extent not written off or adjusted


48

Unhedged Foreign Exchange Exposure


IV. Share capital raised during the reporting period (Amount in Rupees)

Particulars

Equity shares

Preference shares

Total

(a) Public issue



0.00

(b) Bonus issue


0.00

0.00

(c) Rights issue


0.00

0.00

(d) Private placement arising out of conversion of debentures or preference shares



0.00

(e) Other private placement



0.00

(f) Preferential allotment arising out of conversion of debentures or preference shares



0.00

(g) Other preferential allotment



0.00

(h) Employee Stock Option Plan (ESOP)



0.00

(i) Other



0.00

(j) Total amount of share capital raised during the reporting period

0.00

0.00

0.00

V. Details related to cost records and cost audit

1.

*Whether maintenance of cost records by the company has been mandated under Companies (Cost Records and Audit) Rules, 2014       Yes    No


If yes, Central Excise Tariff Act Heading in which the product/service is covered

2.



If yes, Central Excise Tariff Act Heading in which the product/ service is covered



SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT

I. Statement of Profit and Loss

Particulars

Figures for the period (Current reporting period)
From
     
(DD/MM/YYYY)

Figures for the period (Previous reporting period)
From
     
(DD/MM/YYYY)



To     
      (DD/MM/YYYY)

To     
      (DD/MM/YYYY)


Revenue from operations



(i)

Interest Income



(ii)

Dividend Income



(iii)

Rental Income



(iv)

Fees and commission Income



(v)

Net gain on fair value changes



(vi)

Net gain on derecognition of financial instruments under amortised cost category



(vii)

Sale of products (including Excise Duty)



(viii)

Sale of services



(ix)

Others



(I)

Total Revenue from operations







(II)

Other Income







(III)

Total Income (I+II)

0.00

0.00






Expenses



(i)

Finance Costs



(ii)

Fees and commission expense



(iii)

Net loss on fair value changes



(iv)

Net loss on derecognition of financial instruments under amortised cost category



(v)

Impairment on financial instruments



(vi)

Cost of materials consumed



(vii)

Purchases of Stock-in-trade



(viii)

Changes in Inventories of finished goods, stock-in-trade and work-in-progress



(ix)

Employee Benefits Expenses



(x)

Depreciation, amortization and impairment



(xi)

Other expenses



(IV)

Total expenses (IV)

0.00

0.00





(V)

Profit/(loss) before exceptional items and tax (III-IV)

0.00

0.00

(VI)

Exceptional items



(VII)

Profit/(loss) before tax (V-VI)

0.00

0.00

(VIII)

Tax Expense




(1) Current tax




(2) Deferred tax



(IX)

Profit/(Loss) for the period from continuing operations (VII-VIII)

0.00

0.00

(X)

Profit/(Loss) from discontinued operations



(XI)

Tax expense of discontinued operations



(XII)

Profit/(Loss) from discontinued operations (After tax) (X-XI)

0.00

0.00

(XIII)

Profit/(Loss) for the period (IX+XII)

0.00

0.00





(XIV)

Other Comprehensive Income




(A)(i) Items that will not be reclassified to profit or loss




(ii) Income tax relating to items that will not be reclassified to profit or loss




Subtotal (A)




(B)(i) Items that will be reclassified to profit or loss




(ii) Income tax relating to items that will be reclassified to profit or loss




Subtotal (B)




Other Comprehensive Income (A+B)







(XV)

Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and other Comprehensive Income for the period)



(XVI)

Earnings per equity share (for continuing operations)




(1) Basic (Rs.)




(2) Diluted (Rs.)



(XVII)

Earnings per equity share (for discontinued operations)




(1) Basic (Rs.)




(2) Diluted (Rs.)



(XVIII)

Earnings per equity share (for continuing and discontinuing operations)




(1) Basic (Rs.)




(2) Diluted (Rs.)



II. *Financial parameters - Profit and loss account items (amount in Rupees) during the reporting period

1

Earnings per share (in Rupees) Basic



Diluted


2

Income in foreign currency


3

Expenditure in foreign currency


4

Revenue subsidies or grants received from government authority(ies)


5

Rent paid


6

Consumption of stores and spare parts


7

Gross value of the transaction with the related parties as per Ind AS - 24 (if applicable)


8

Bad debts of related parties as per Ind AS - 24 (if applicable)


III. Details related to principal products or services of the company

Total number of product/ services category(ies)  

1

Product or service category code (ITC/NPCS 4 digit code)  

Description of the product or service category  

Turnover of the product or service category (in Rupees)  

Highest turnover contributing product or service code (ITC/NPCS 8 digit code)  

Description of the product or service                            

Turnover of highest contributing product or service (in Rupees)  

Note. - Please refer to 'Indian Trade Classification' based on harmonized commodity description and coding system issues by the ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.

Segment III: Reporting of Corporate Social Responsibility (CSR)

1.

(a) (i) *Whether CSR is applicable as per section 135       Yes    No



(ii) Turnover (in Rs.)




(iii) Net worth (in Rs.)



(b) Net profits for last three financial years

Financial year ended




Profit before tax (In Rs.)




Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.)




2.

Average net profit of the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act)     (in Rupees)

3.

Prescribed CSR Expenditure (two per cent. of the amount as in item 2 above)     (in Rupees)

4.

(a) Total amount spent on CSR for the financial year     (in Rupees)


(b) Amount spent in local area     (in Rupees)


(c) Manner in which the amount spent during the financial year as detailed below: Number of CSR activities  


(If number of programmes/projects/activities is more than twenty, submit the remaining details in EXCEL sheet as specified in instruction kit):

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

S. No.

CSR project or activity identified

Sector in which the Project is covered

Projects or programs - Specify the State/Union Territory where the Project/Program was undertaken

Projects or programs - Specify the district where projects or programs was undertaken

Amount outlay (budget) project or programs wise (in Rs.)

Amount spent on the projects or programs (in Rs.)

Expenditure on Administrative overheads (in Rs.)

Mode of Amount spent

1









2









3










TOTAL








5.

Give details (name, address and email address) of implementing agency(ies)

6.

Explanation for not spending

If others, specify

7.

Whether a responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board‘s Report o Yes o No

Segment IV: Disclosure About Related Party Transactions

Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in subsection (1) of section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto

1. Number of contracts or arrangements or transactions not at arm's length basis  

Name(s) of the related party

Nature of relationship

Nature of contracts/arrangements/transactions







Duration of the contracts/arrangements/transactions

Date of approval by the Board

Amount paid as advances, if any

Date on which the resolution was passed in general meeting as required under first proviso to section 188









2. Number of material contracts or arrangement or transactions at arm's length basis  

Name(s) of the related party

Nature of relationship

Nature of contracts/arrangements/transactions







Duration of the contracts/arrangements/transactions

Date of approval by the Board

Amount paid as advances, if any







Segment V: Auditor's Report

I. (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013       Yes    No

(b) If yes, provide following details: -

S. No.

Provide details of comment(s) or supplement(s) received from CAG of India

Board of Director's reply(ies) on comments received from CAG of India

I










II











(c) Whether Comptroller and Auditor-General of India has conducted supplementary or test audit under section 143       Yes    No
II. Details of remarks made by auditors and applicability of CARO
1. *Whether auditors' report has been qualified or has any reservations or contains adverse remarks       Yes    No
2. If yes, number of qualifications or reservations or adverse remarks  

S. No.

(a) Auditors' qualifications, reservations or adverse remarks in the auditors' report

(b) Directors’ comments on qualifications, reservations or adverse remarks of the auditors as per Board's report

I










II










3. *Whether Companies (Auditors' Report) Order (CARO) applicable       Yes    No
4. Auditors' comment on the items specified under Companies (Auditors' Report) Order (CARO)

Particulars

Auditors' comments on the report

Fixed assets


Inventories


Loans given by the company


Acceptance of Public Deposits


Maintenance of Cost records


Statutory dues


Term loans


Fraud noticed


Others


Segment-VI- Miscellaneous

1. *Whether the Secretarial Audit is applicable       Yes    No
2. *Whether detailed disclosures with respect to Directors' report under sub-section (3) of section 134 is attached.       Yes    No

Attachments


List of Attachment

1. *Copy of financial statements duly authenticated as per section 134 (including Board‘s report, auditors‘ report and other documents)


  




2. Statement of subsidiaries as per section 129 – Form AOC-1


  

3. Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM)


  

4. Statement of the fact and reasons for not holding the AGM


  

5. Approval letter of extension of financial year or AGM


  






















6. Supplementary or test audit report under section 143


  

7. Company CSR policy as per sub-section (4) of section 135


  

8. Details of other entity(s)


  

9. Details of salient features and justification for entering into contracts/ Arrangements/transactions with related parties as per Sub-section (1) of section 188


  

- Form AOC-2


10. Details of comments of CAG of India


  

11. Secretarial Audit Report


  

12. Directors‘ report as per sub-section (3) of section 134


  

13. Details of remaining CSR activities


  


14. Optional attachment(s), if any


  


  

Declaration

I am authorized by the Board of Directors of the Company vide *resolution number *dated to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:

1. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.

2. All the required attachments have been completely and legibly attached to this form.

    *To be digitally signed by  

    *Designation  
    *Director identification number of the director; or  
    PAN of the manager or CEO or CFO; or
    Membership number of the secretary

Certificate by Practicing professional

I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that:

    1. The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order;

    2. All the required attachments have been completely and legibly attached to this form;

    3. It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage.

     Chartered accountant (in whole-time practice) or



     Cost accountant (in whole-time practice)

     Company secretary (in whole-time practice)

                  

   Whether associate or fellow

     Associate      Fellow

    Membership number

  

    Certificate of practice number

  

Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement/certificate and punishment for false evidence respectively.


  


  


  


  

For office use only:


           


eForm Service request number (SRN)

     eForm filing date

     (DD/MM/YYYY)

Digital signature of the authorising officer



This e-Form is hereby registered

     Confirm submission


Date of signing

     (DD/MM/YYYY)


OR

This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filing company

[Form No. AOC-4 CFS NBFC (Ind AS)]
[Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of rule 12 of the Companies (Accounts) Rules, 2014]

1.JPG

Form for filing consolidated financial statements and other documents with the Registrar

Form Language     English     Hindi
Refer the instruction kit for filing the form.
Note -
-All fields marked in * are to be mandatorily filled.
-Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores.
Segment- I: Information and Particulars in Respect of Consolidated Balance Sheet

Part A

I. General information of the company

3.

(a) *Corporate identity number (CIN) of company       


(b) Global location number (GLN) of company          

4.

(a) Name of the company  


(c) Address of registered office of the company  


(d) *e-mail id of the company  

5.

*SRN of form AOC-4 NBFC (Ind AS) filed by the company for its standalone financial statements     

6.

(a) Financial year to which financial statements relates:


      From     To     (DD/MM/YYYY)


(b) (i) Nature of consolidated financial statements  To  


(ii) Nature of revision       Consolidated financial statements       Directors‘ Report       Both


(iii) Whether provisional consolidated financial statements filed earlier       Yes    No Not Applicable


(iv) Whether adopted in adjourned AGM       Yes    No    Not Applicable


(v) Date of adjourned AGM in which consolidated financial statements were adopted  

(DD/MM/YYYY)              


(vi) SRN of form INC-28


(vii) *SRN of form AOC-4 CFS NBFC (Ind AS)  


(viii) Date of order of competent authority     (DD/MM/YYYY)

7.

(a) *Whether annual general meeting (AGM) held       Yes    No    Not Applicable

(b) Date of AGM       (DD/MM/YYYY)

(c) Due date of AGM     (DD/MM/YYYY)

(d) Whether any extension for financial year or AGM granted       Yes    No

(e) If yes, due date of AGM after grant of extension     (DD/MM/YYYY)

8. (a) *Date of Board of Directors' meeting in which consolidated financial statements were approved  
(b) Details of directors, manager, secretary, CEO, CFO of the company who have signed the consolidated financial statements
Provide Director Identification number (DIN) in case of director and Income -tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO.    

DIN or Income-tax PAN

Name

Designation

Date of signing of consolidated financial statements





















9.

(a) *Date of Board of Directors' meeting in which Boards' report referred to     
(DD/MM/YYYY) under section 134 was approved


(b) Details of directors who have signed the Boards' report  

DIN

Name

Designation

Date of signing of Boards’ report













8. *Date of signing of reports on the consolidated financial statements by the auditors   
(DD/MM/YYYY)
9. *Number of auditors

1.

(a)

Income-tax PAN of auditor or auditor's firm


(b)

Category of auditor

    Individual     Auditor's firm

(c)

Membership number of auditor or auditor's firm's registration number


(d)

SRN of form ADT-1


(e)

Address of the auditor or auditor's firm


(f)

Address of the auditor or auditor's firm



Line I



Line II



City



State



Country



Pin code


(g)

Details of the member signing for the above firm


Name of the member



Membership number


10. (a) (i) *Whether the company has a subsidiary company as defined under clause (87) of section 2       Yes    No
(ii) If yes, then indicate number of subsidiary companies     

I.

CIN of subsidiary company  

Name of the subsidiary company  

Provisions pursuant to which the company has become a subsidiary  

(b) (i) *Whether the company has an associate company or a joint venture as defined under clause (6) of section 2       Yes    No

  


(ii) If yes, then indicate number of associate companies and joint ventures

  

I.

CIN of associate/joint venture company


Name of the associate/joint venture company


Whether company is an associate or a joint venture


11. (a) *Whether Schedule III of the Companies Act, 2013 is applicable       Yes    No
(b)*Type of Industry  
(c) *Whether company has adopted Ind AS for the first time        Yes    No

Part-B

I. Consolidated Balance Sheet

Particulars

Figures as at the end of (Current reporting period) (in Rs.)
  
 (DD/MM/YYYY)

Figures as at the end of (Previous reporting period) (in Rs.)
  
 (DD/MM/YYYY)

Figures as at the beginning of (Previous reporting period) (in Rs.)
  
 (DD/MM/YYYY)

I. (1)

ASSETS
Financial Assets
(d) Cash and cash equivalents





(e) Bank Balance other than (a) above





(c) Derivative financial instruments





(d) Receivables





(I) Trade Receivables





(II) Other Receivables





(e) Loans





(f) Investments





(g) Other Financial Assets




(2)

Non-financial Assets





(a) Inventories





(b) Current tax assets (Net)





(c) Deferred Tax Assets (Net)





(d) Investment Property





(e) Biological assets other than bearer plants





(f) Property, Plant and Equipment





(g) Capital Work-in-Progress





(h) Intangible assets under development





(i) Goodwill





(j) Other Intangibles assets





(k) Other non-financial assets





TOTAL ASSETS

0.00

0.00


II.

LIABILITIES AND EQUITY





LIABILITIES




(1)

Financial Liabilities





(a) Derivative financial instruments





(b) Payables





(I) Trade Payables





(i) total outstanding dues of micro enterprises and small enterprises





(ii) total outstanding dues of creditors other than micro enterprises and small enterprises





(II) Other Payables





(i) total outstanding dues of micro enterprises and small enterprises





(ii) total outstanding dues of creditors other than micro enterprises and small enterprises





(c) Debt Securities





(d) Borrowings (Other than Debt Securities)





(e) Deposits





(f) Subordinated Liabilities





(g) Other financial liabilities




(2)

Non-Financial Liabilities





(a) Current tax liabilities (Net)





(b) Provisions





(c) Deferred Tax Liabilities (Net)





(d) Other non-financial liabilities




(3)

EQUITY





(a) Equity Share Capital





(b) Other Equity





Total equity attributable to owners of parent





Non-controlling Interest





Total Equity





TOTAL LIABILITIES AND EQUITY

0.00

0.00


II. Detailed Balance sheet items (Amount in Rupees)

C. Statement of Changes in Equity

a. Equity Share Capital

I.

Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)

Changes in equity share capital during the year

Balance at the end of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)




II.

Balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)

Changes in equity share capital during the year

Balance at the end of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)




b. Other Equity

I.

Reserves and Surplus Share application money pending allotment

Equity component of compound financial instruments

Statutory Reserves

Capital reserves

Securities premium

Other Reserves

Retained Earnings

Debt instruments through Other Comprehensive Income


(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)









Changes in accounting policy/prior period errors









Restated balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)









Total Comprehensive Income for the year









Dividends









Transfer to retained earnings









Any other change









Balance at the end of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)










Equity instruments through Other Comprehensive Income

Effective portion of Cash Flow Hedges

Revaluation Surplus

Exchange differences on translating the financial statements of a foreign operation

Other items of Other Comprehensive Income

Money received against share warrants

Total equity attributable to owners of parent (15) (Sum of 1 to 14)

Non-Controlling Interest

Total (15 + 16)


(9)

(10)

(11)

(12)

(13)

(14)


(16)


Balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY )










Changes in accounting policy/prior period errors










Restated balance at the beginning of the (Current reporting period) (in Rs.)     (DD/MM/YYYY )










Total Comprehensive Income for the year










Dividends










Transfer to retained earnings










Any other change










Balance at the end of the (Current reporting period) (in Rs.)     (DD/MM/YYYY)










II.



Reserves and Surplus



Share application money pending allotment

Equity component of compound financial instruments

Statutory Reserves

Capital reserves

Securities premium

Other Reserves

Retained Earnings

Debt instruments through Other Comprehensive Income


(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY )









Changes in accounting policy/prior period errors









Restated balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY )









Total Comprehensive Income for the year









Dividends









Transfer to retained earnings









Any other change









Balance at the end of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY










Equity instruments through Other Comprehensive Income

Effective portion of Cash Flow Hedges

Revaluation Surplus

Exchange differences on translating the financial statements of a foreign operation

Other items of Other Comprehensive Income

Money received against share warrants

Total equity attributable to owners of parent (15) (Sum of 1 to 14)

Non-Controlling Interest

Total (15 + 16)


(9)

(10)

(11)

(12)

(13)

(14)


(16)


Balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)










Changes in accounting policy/prior period errors










Restated balance at the beginning of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)










Total Comprehensive Income for the year










Dividends










Transfer to retained earnings










Any other change










Balance at the end of the (Previous reporting period) (in Rs.)     (DD/MM/YYYY)










D. Derivative financial Instruments

(Current Year)

(Previous Year)

Part I

Notional amounts

Fair Value - Assets

Fair Value - Liabilities

Notional amounts

Fair Value - Assets

Fair Value - Liabilities

(i)Currency derivatives







(ii)Interest rate derivatives







(iii)Credit derivatives







(iv)Equity linked derivatives







(v)Other derivatives







Total Derivative Financial Instruments (i)+(ii)+(iii)+(iv)+ (v)














Part II







Included in above (Part I) are derivatives held for hedging and risk management purposes as follows:







(i)Fair value hedging







(ii)Cash flow hedging







(iii)Net investment hedging







(iv)Undesignated Derivatives







Total Derivative Financial Instruments (i)+ (ii)+(iii)+(iv)







J. Receivables:

Particulars

Current reporting period

Previous reporting period

Receivables considered good - Secured



Receivables considered good - Unsecured



Receivables which have significant increase in Credit Risk



Receivables – credit impaired



Total Receivables

0.00

0.00

Impairment loss allowance



Net Receivable



Debts due by directors or other officers of the company



K. Loans

Current reporting period

Previous reporting period

Loans



Total (A) – Gross



Less: Impairment loss allowance



Total (A) – Net






(B)
(i) Secured by tangible assets



(ii) Secured by intangible assets



(iii) Covered by Bank/ Government Guarantees



(iv) Unsecured



Total (B) – Gross



Less: Impairment loss allowance



Total (B) – Net






Total (C)(I) Loans in India – Gross



Less: Impairment loss allowance



Total (C)(I) – Net



Total (C)(II) Loans outside India – Gross



Less: Impairment loss allowance



Total (C)(II) – Net



Total (C)(I) and (C)(II)



L. Investments

Investments

Current reporting period

Previous reporting period

Mutual funds



Government Securities



Other approved securities



Debt securities



Equity instruments



Subsidiaries



Joint Ventures



Others



Total – Gross (A)



(i) Investments outside India



(ii) Investments in India



Total (B)



Total (A) to tally with (B)



Less: Allowance for Impairment loss



(C)



Total – Net D = (A)-(C)



M. Debt Securities

Current reporting period

Previous reporting period

Liability component of compound financial instruments



Other (Bonds/ Debenture etc.)



Total (A)



Debt securities in India



Debt securities outside India



Total (B) to tally with (A)



N. Borrowings (Other than Debt Securities)

Current reporting period

Previous reporting period

(a) Term loans



    (i) from banks



    (ii) from other parties



(b) Deferred payment liabilities



(c) Loans from related parties



(d) Finance lease obligations



(e) Liability component of compound financial instruments



(f) Loans repayable on demand



    (i) from banks



    (ii) from other parties



(g) Other loans



Total (A)



Borrowings in India



Borrowings outside India



Total (B) to tally with (A)



O. Deposits

Current reporting period

Previous reporting period

Deposits



     (i) Public deposits



     (ii) From Banks



     (iii) From Others



Total



P. Subordinated Liabilities

Current reporting period

Previous reporting period

Perpetual Debt Instruments to the extent that do not qualify as equity



Preference Shares other than those that qualify as Equity



Others



Total (A)






Subordinated Liabilities in India



Subordinated Liabilities outside India



Total (B) to tally with (A)



III. *Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date

1

Amount of issue for contracts without payment received in cash during reporting period


2

Share application money given


3

Share application money given during the reporting period


4

Share application money received during the reporting period


5

Share application money received and due for refund


6

Paid-up capital held by foreign companies


7

Paid-up capital held by foreign holding and/or through its subsidiaries


8

Number of shares bought back during the reporting period


9

Deposits accepted or renewed during the reporting period


10

Deposits matured and claimed but not paid during the reporting period


11

Deposits matured and claimed but not paid


12

Deposits matured, but not claimed


13

Unclaimed matured debentures


14

Debentures claimed but not paid


15

Interest on deposits accrued and due but not paid


16

Unpaid dividend


17

Investment in subsidiary companies


18

Investment in government companies


19

Capital reserve


20

Investment in Associates


21

Investment in Joint Ventures


22

Goodwill on consolidation


23

Amount due for transfer to Investor Education and Protection Fund (IEPF)


24

Inter-corporate deposits


25

Gross value of transaction as per Ind AS- 24 (if applicable)


26

Capital subsidies or grants received from government authorities


27

Calls unpaid by directors


28

Calls unpaid by others


29

Forfeited shares (amount originally paid-up)


30

Forfeited shares reissued


31

Borrowing from foreign institutional agencies


32

Borrowing from foreign companies


33

Inter-corporate borrowings -secured


34

Inter-corporate borrowings –unsecured


35

Commercial Paper


36

Conversion of warrants into equity shares during the reporting period


37

Conversion of warrants into preference shares during the reporting period


38

Conversion of warrants into debentures during the reporting period


39

Warrants issued during the reporting period (In foreign currency)


40

Warrants issued during the reporting period (In Rupees)


41

Default in payment of short term borrowings and interest thereon


42

Default in payment of long term borrowings and interest thereon


43

Whether any operating lease has been converted to financial lease or vice-versa       Yes    No



Provide details of such conversions

44

Net Worth of the companies


45

Number of shareholders to whom shares allotted under private placement during the reporting period


46

Secured Loan


47

Gross Property, Plant and Equipment


48

Intangible assets


49

Depreciation and amortization


50

Miscellaneous expenditure to the extent not written off or adjusted


IV. Share capital raised during the reporting period (Amount in Rupees)

Particulars

Equity shares

Preference shares

Total

(a) Public issue



0.00

(b) Bonus issue



0.00

(c) Rights issue



0.00

(d) Private placement arising out of conversion of debentures/ preference shares



0.00

(e) Other private placement 0.00




(f) Preferential allotment arising out of conversion of debentures/ preference shares



0.00

(g) Other preferential allotment



0.00

(h) Employee Stock Option Plan (ESOP)



0.00

(i) Other



0.00

(j) Total amount of share capital raised during the reporting period

0.00

0.00

0.00

Segment II: Information and Particulars in Respect of Consolidated Profit and Loss Account

I. Statement of Consolidated Profit and Loss

Particulars

Figures for the period (Current reporting period) From     
(DD/MM/YYYY)
To     
       (DD/MM/YYYY)

Figures for the period (Previous reporting period) From     
(DD/MM/YYYY)
To     
       (DD/MM/YYYY)


Revenue from operations



(i)

Interest Income



(ii)

Dividend Income



(iii)

Rental Income



(iv)

Fees and commission Income



(v)

Net gain on fair value changes



(vi)

Net gain on derecognition of financial instruments under amortised cost category



(vii)

Sale of products (including Excise Duty)



(viii)

Sale of services



(ix)

Others



(I)

Total Revenue from operations







(II)

Other Income







(III

Total Income (I+II)

0.00

0.00






Expenses



(i)

Finance Costs



(ii)

Fees and commission expense



(iii)

Net loss on fair value changes



(iv)

Net loss on derecognition of financial instruments under amortised cost category



(v)

Impairment on financial instruments



(vi)

Cost of materials consumed



(vii)

Purchases of Stock-in-trade



(viii)

Changes in Inventories of finished goods, stock-in-trade and work-inprogress



(ix)

Employee Benefits Expenses



(x)

Depreciation, amortization and impairment



(xi)

Other expenses



(IV)

Total expenses (IV)

0.00

0.00





(V)

Profit/ (loss) before exceptional items and tax (III-IV)

0.00

0.00

(VI)

Exceptional items



(VII)

Profit/ (loss) before tax (V-VI)

0.00

0.00

(VIII)

Tax Expense




(3) Current tax




(4) Deferred tax



(IX)

Profit/(Loss) for the period from continuing operations (VIIVIII)

0.00

0.00

(X)

Profit /(Loss) from discontinued operations



(XI)

Tax expense of discontinued operations



(XII)

Profit/(Loss) from discontinued operations (After tax) (X-XI)

0.00

0.00

(XIII)

Profit /(Loss) for the period (IX+XII)




(i)Profit or loss, attributable to owners of parent




(ii)Profit or loss, attributable to non-controlling interests




Total Profit or loss, attributable for the Period

0.00

0.00





(XIV)

Other Comprehensive Income




(A)(i) Items that will not be reclassified to profit or loss




(ii) Income tax relating to items that will not be reclassified to profit or loss




Subtotal (A)




(B)(i) Items that will be reclassified to profit or loss




(ii) Income tax relating to items that will be reclassified to profit or loss




Subtotal (B)




Other Comprehensive Income (A+B)




(i) Other Comprehensive income, attributable to owners of parent




(ii) Other Comprehensive income, attributable to non-controlling interests




Total Other comprehensive income net of tax







(XV)

Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and other Comprehensive Income for the period)




(i) Comprehensive income, attributable to owners of parent




(ii) Comprehensive income, attributable to non-controlling interests




Total Comprehensive income net of tax







(XVI)

Earnings per equity share (for continuing operations)




(1) Basic (Rs.)




(2) Diluted (Rs.)







(XVII)

Earnings per equity share (for discontinued operations)




(1) Basic (Rs.)




(2) Diluted (Rs.)







(XVIII)

Earnings per equity share (for continuing and discontinuing operations)




(1) Basic (Rs.)




(2) Diluted (Rs.)



II. *Financial parameters - Profit and loss account items (amount in Rupees) during the reporting period

1

Proposed Dividend


2

Revenue subsidies or grants received from government authority(ies)


3

Rent paid


4

Consumption of stores and spare parts


5

Gross value of the transaction with the related parties as per Ind AS-24 (if applicable)


6

Bad debts of related parties as per Ind AS-24 (if applicable)


Segment III: Auditor's Report

I. (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013       Yes    No

(b) If yes, provide following details:-

S. No.

Provide details of comment(s) or supplement(s) received from CAG of India

Board of Director's reply(ies) on comments received from CAG of India

I










II











(c) Whether CAG of India has conducted supplementary or test audit under section 143       Yes    No

II. Details of remark(s) made by auditors and applicability of CARO, 2015

1. *Whether auditors' report has been qualified or has any reservations or contains adverse remarks       Yes    No

2. If yes, number of qualifications or reservations or adverse remarks  

S. No.

(a) Auditors' qualifications, reservations or adverse remarks in the auditors' report

(b) Directors' comments on qualifications, reservations or adverse remarks of the auditors as per Board's report

I










II











(3) *Whether Companies (Auditors' Report) Order, 2015 (CARO) applicable       Yes    No

(4) Auditors' comment on the items specified under Companies (Auditors' Report) Order, 2015 (CARO)

Particulars

Auditors' comments on the report

Fixed assets


Inventories


Loans given by the company


Acceptance of Public Deposits


Maintenance of Cost records


Statutory dues


Term loans


Fraud noticed


Others


Segment-IV: Miscellaneous

1. *Whether the Secretarial Audit is applicable       Yes    No
2. *Whether detailed disclosures with respect to Directors' report under section 134(3) is attached       Yes    No

Attachments

  

List of Attachment(s)

1. *Consolidated financial statements duly authenticated as per section (including Board's report, auditors' report and other documents)












2. *Statement of subsidiaries/associate companies/joint ventures as per section 129 – Form AOC-1

  

3. Supplementary or test audit report under section 143

  

4. Details of other entity(s)

  

5. Details of comments of CAG of India

  

6. Secretarial Audit Report

  

7. Directors' report as per sub-section (3) of section 134

  

8. Optional attachments

  


Declaration

I am authorized by the Board of Directors of the Company vide *resolution number     *dated     (DD/MM/YYYY) to sign this form and declare that' all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:
3. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.
4. All the required attachments have been completely and legibly attached to this form.
To be digitally signed by  
*Designation  
*Director identification number of the director;or  
PAN of the manager or CEO or CFO; or
Membership number of the secretary

Certificate by Practicing professional

I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that:

1. The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order;

2. All the required attachments have been completely and legibly attached to this form;

3. It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage.

     Chartered accountant (in whole-time practice) or



     Cost accountant (in whole-time practice) or

     Company secretary (in whole-time practice)



                  

   Whether associate or fellow

     Associate      Fellow


    Membership number


  

    Certificate of practice number


  

Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement/certificate and punishment for false evidence respectively.

  

  

  

  

For office use only:

  

eForm Service request Number (SRN)

     eForm filing date

     (DD/MM/YYYY)

Digital signature of the authorising officer

This e-Form is hereby registered

     

Date of signing

     (DD/MM/YYYY)

OR

This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filing company


[Form No. AOC-5]

Notice of address at which books of account are to be maintained

[Pursuant to first proviso to sub-section (1) of section 128 of the Companies Act, 2013 and Rule 2A of Companies(Accounts) Rules, 2014]

Refer instruction kit for filing the form All fields marked in * are mandatory

1.JPG

Form language

  English     Hindi

Company Information



1 *Corporate Identity Number (CIN)




2 (a) *Name of the Company




   (b) *Registered office address




3. *Date of board resolution wherein a decision regarding address at which books of account are to be maintained has been taken (DD/MM/YYYY)




4 Address at which the books of account are to be maintained



*Address Line 1




Address Line 2




*Longitude




*Latitude




*Country *Pin Code/Zip code




*Area/Locality


▼  


*City




*District




*State/UT




5 Details pertaining to police station under whose jurisdiction the place of the address at which the books of account are to be maintained falls



Police station name




Address



*Address Line 1




Address Line 2




*Country




*Pin Code/Zip code




*Area/Locality


▼  


*City




*District




*State/UT




Attachments



(a) *Proof of address (Conveyance/Lease deed/ Rent Agreement etc. along with the rent receipts) along with standard NOC in case of Leased or rented property

Max 2 MB


Choose File


Remove


Download


(b) *Copies of the utility bills (not older than two months)

Max 2 MB


Choose File


Remove


Download


(c) *Photograph of registered office showing external building and second will be inside office also showing therein at least one director / KMP who has affixed his/her digital signature to this form

Max 2 MB


Choose File


Remove


Download


(d) Optional attachment(s), if any

Max 2 MB


Choose File


Remove


Download


Declaration



I am authorised by the Board of Directors of the Company vide resolution no   Dated (DD/MM/YYYY)     to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made there under in respect of the subject matter of this form and matters incidental thereto have been complied with.

I also declare that all the information given herein above is true, correct and complete including the attachments to this form and nothing material has been suppressed.


* To be digitally signed by

DSC BOX


* Designation
(Director/Manager/Company Secretory/CFO/CEO)


▼  


* Director identification number of the director; or DIN or PAN of the manager or
CEO or CFO; or Membership number of the Company Secretary






Save

Submit


Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively.

This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the company


For office use only:

eForm Service request number (SRN)





eForm filing date (DD/MM/YYYY)



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