The companies ( Accounts ) Amendment Rules -2022
The notification dated February 11, 2022 issued by the Ministry of Corporate Affairs (the “MCA”):
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1 |
Date of Notification |
February 11, 2022; |
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2 |
Subject |
The Companies (Accounts) Amendment Rules, 2022; |
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3 |
Effective date |
February 11, 2022; |
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4 |
Applicability |
Companies covered under the provisions of sub-section (1) to section 135 of the Companies Act, 2013; |
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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. |