Recently, The Ministry of Corporate Affairs ha issued a notification regarding amendment in companies (Accounts) Rules, 2014. This amendment notification is issued on 16th Jan., 2015. The amendments effects as following :
1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014,-
(i) after rule 2, following rule shall be inserted, namely:-
1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014,-
(i) after rule 2, following rule shall be inserted, namely:-
'2A. Notice of address rt which books of account are to be maintained.- For the purposes of the first proviso to sub-section (l) of section 128, the notice regarding address at which books of account may be kept shall be in Form AOC-5 "
(ii) in rule 6, after the third proviso, the following proviso shall be inserted, namely:-
"Provided also that nothing in this rule shall apply in respect of consolidation of financial statement by a company having subsidiary or subsidiaries incorporated outside India only for the financial year commencing on or after 1" April, 2014."
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