The companies ( Accounts ) Amendment Rules -2022

The notification dated February 11, 2022 issued by the Ministry of Corporate Affairs (the “MCA”):

1

Date of Notification

February 11, 2022;

2

Subject

The Companies (Accounts) Amendment Rules, 2022;

3

Effective date

February 11, 2022;

4

Applicability

Companies covered under the provisions of sub-section (1) to section 135 of the Companies Act, 2013;

5

Brief description

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 31st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.

Complete circular attached

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