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The Companies (Accounts) Amendment Rules, 2018 - Notified

Ministry of Corporate Affairs' Notification dated 27th February, 2018, is as follows.—

“In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (1) of 136 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:-

1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the principal rules), in rule 10, the following proviso shall be inserted, namely:-

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

3. In the principal rules, in the Annexure, after Form AOC-3, the following Form shall be inserted, namely:-

[check MCA site for FORM AOC-3A]



Note: The principal notification was published in the Gazette of India Extraordinary, Part-II, Section 3, Sub-section (i) vide notification number G.S.R. 239(E), dated 31.03.2014 and subsequently amended vide notification number G.S.R. 723(E) dated 14.10.2014, G.S.R 37 (E) dated 16.01.2015, G.S.R. 680(E) dated 04.09.2015, G.S.R. 742(E) dated 27.07.2016 and G.S.R. 1371(E) dated 07.11.2017.”

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