| List of MCA Notifications 2021 (Date/ Particulars) |
MCA Notification dt. 24/08/2021: MCA notifies the Chartered Accountants (Election to the Council) Amendment Rules, 2021, to allow Members to vote at any polling booth of choice, i.e. anywhere within or outside the concerned regional constituency with prior notice of 14/ 21 days.
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| MCA Notification dt. 19/08/2021: MCA notifies the Court of Sub-Divisional Judicial Magistrate at Ranchi as the Special Court for the State of Jharkhand for the purpose of providing speedy trial of offences under clause (b) of sub-section (2) of section 435 of the Companies Act 2013. |
| MCA Notification dt. 19/08/2021: MCA notifies the Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 to exempt CA, CS, CMA & Advocates with 10 Year’s Experience from requirement of Proficiency Test to qualify for Appointment as Independent Directors. |
| MCA Notification dt. 19/08/2021: MCA notifies the Companies (Creation and Maintenance of databank of Independent Directors) Second Amendment Rules, 2021. |
| MoL&J, GOI Notification dt. 13/08/2021: Govt. notifies the Limited Liability Partnership (LLP) (Amendment) Act, 2021, pending notification on commencement date. Subsequently on 11/02/2022, MCA notifies that provisions of Section 1 to 29 of the LLP Amendment Act, 2021 shall be applicable w.e.f. 01/04/2022. |
MCA Notification dt. 05/08/2021: MCA notifies the Companies (Specification of definitions details) Third Amendment Rules, 2021.
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| MCA Notification dt. 05/08/2021: In terms of Section 393A, Govt. notifies exemption from the provisions of sections 387 to 392 for foreign companies, etc., insofar as they relate to the offering for subscription in the securities, requirements related to the prospectus, and all matters incidental thereto in the IFSCs set up u/s 18 of the SEZ Act, 2005. |
| MCA Notification dt. 05/08/2021: MCA notifies the Companies (Registration of Foreign Companies) Amendment Rules, 2021. |
IBBI Notification dt. 22/07/2021 : IBBI notifies the Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Third Amendment) Regulations, 2021.
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IBBI Notification dt. 22/07/2021 : IBBI notifies the Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2021.
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MCA Notification dt. 22/07/2021: MCA notifies 01/09/2021 as the Commencement Date in respect of provisions of section 4 of the Companies (Amendment) Act, 2020 (i.e. amendment in Section 16 of the Companies Act, 2013 relating to Rectification of Company Name).
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MCA Notification dt. 22/07/2021: MCA notifies the Companies (Incorporation) Fifth Amendment Rules, 2021, to insert new Rule 33A in the Companies (Incorporation) Rules, 2014 along with new Form INC-11C. New Rule 33A provides for allotment of a new name to the existing company u/s 16(3) w.e.f. 01/09/2021, in case the company has failed to change its name/ new name, within 3 months, in accordance with the directions u/s 16(1), i.e. a fresh certificate of incorporation shall be issued to such company by the Registrar, in Form INC-11C.
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MCA Press Release dt. 21/07/2021 : IBBI (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations 2021.
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IBBI CIRP Circular 42/2021 dt. 20/07/2021: Filing of Form CIRP 8 under the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016.
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IBBI Notification dt. 14/07/2021 : IBBI notifies the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2021.
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MCA Notification dt. 23/06/2021: MCA notifies the Companies (Accounting Standards) Rules, 2021.
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| MCA Notification dt. 18/06/2021: MCA notifies the Companies (Indian Accounting Standards) Amendment Rules, 2021. Read More… |
MCA Notification dt. 18/06/2021: MCA notifies the Companies (Creation and Maintenance of databank of Independent Directors) Amendment Rules, 2021.
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MCA Notification dt. 15/06/2021: MCA notifies the Companies (Meetings of Board and its Powers) Amendment Rules, 2021.
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MCA Notification dt. 09/06/2021: MCA notifies the Investor Education and Protection Fund Authority (IEPFA) (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021.
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MCA Notification dt. 07/06/2021: MCA notifies the Companies (Incorporation) Fourth Amendment Rules, 2021. Form AGILE-PRO has been replaced with Form AGILE-PRO-S. As per amended Rules, registration under the Shops and Establishment Act also can be taken during the process of company formation/ incorporation. Further, it may be noted that the ‘Shops and Establishment’ registration is optional and this option is available only for new companies incorporated in the State of Delhi. It is recommended to OPT for ‘Shops and Establishment’ registration as no first time registration will be provided by Labour department portal.
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MCA Notification dt. 01/04/2021: MCA notifies the Companies (Audit and Auditors) Second Amendment Rules, 2021 to amend clause (g) of Rule 11, applicable w.e.f. 01/04/2021, which has the effect of deferring the requirement of commenting on the new audit trail requirement in the auditor’s report from ‘FY 2021-22 and onwards’ to ‘FY 2022-23 and onwards’. Also refer MCA Notification dt. 24/03/2021.
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| MCA Notification dt. 01/04/2021: MCA notifies the Company (Accounts) Second amendment Rules, 2021, applicable w.e.f. 01/04/2021, to defer the requirement of full audit trail with complete logs of changes/ edits, as prescribed under new Proviso to Rule 3(1) from FY 2021-22 to FY 2022-23, in the case of companies using accounting software for maintaining its books of account. Also refer Notification dt. 31/03/2022 for deferred applicability dates. |
MCA Notification dt. 24/03/2021: MCA notifies the Companies (Audit and Auditors) Amendment Rules, 2021, applicable w.e.f. 01/04/2021, to amend Rule 11 by inserting new clauses (e), (f) & (g) relating to auditors views/ comments on management representation, dividend declaration and accounting software, respectively. The clause (g) of Rule 11 prescribes a new requirement for commenting in the auditor’s report in respect of financial statements of FY 2021-22 and onwards “Whether the company has used such accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has been operated throughout the year for all transactions recorded in the software and the audit trail feature has not been tampered with and the audit trail has been preserved by the company as per the statutory requirements for record retention.” Also refer Notifications dt. 01/04/2021 and 31/03/2022 for deferred applicability dates and ICAI’s Implementation Guide on Rule 11(e) & 11(f) of the Companies (Audit and Auditors) Amendment Rules, 2021 (2022 Edition).
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| MCA Notification dt. 24/03/2021: MCA notifies the Companies (Accounts) Amendment Rules, 2021, mainly to prescribe new requirement of full audit trail with complete logs of changes/ edits, by inserting new Proviso to Rule 3(1), in the case of companies using accounting software for maintaining its books of account, applicable w.e.f. 01/04/2021 (FY 2021-22). Besides, new clauses (xi) & (xii) have been inserted in Rule 8(5) relating to IBC/ Valuation. Also refer Notifications dt. 01/04/2021 and 31/03/2022 for deferred applicability dates. |
MCA Notification dt. 24/03/2021: MCA notifies amendments in Schedule III to the Companies Act 2013, applicable w.e.f. 01/04/2021. Schedule III has been amended for greater transparency in financial reporting/ statements. Various disclosures by companies in their financial statements have been made mandatory, including incorporation of the new disclosure requirements relating to virtual currency/ crypto currency transactions, CSR spending, etc. during a financial year. Also refer ICAI Guidance Notes on Divisions I, II & III of Schedule III.
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MCA Notification dt. 05/03/2021: MCA notifies 05/03/2021 as the Commencement Date in respect of provisions of clause (i) of section 23 of the Companies (Amendment) Act, 2017 [i.e. Amendments in Provisions of Section 92(1) of the Companies Act 2013 relating to Annual Return].
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MCA Notification dt. 05/03/2021: MCA notifies the Companies (Management and Administration) Amendment Rules, 2021, applicable w.e.f. 05/03/2021. The amendments are mainly related to filing of annual Return. Accordingly, all Companies (except One Person Company (OPC) and Small Companies) are required to file their annual return in revised Form MGT-7, whereas OPC and Small Companies are required to submit Abridged Annual Return in new Form MGT-7A from FY 2020-21.
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MCA Notification dt. 05/03/2021: MCA notifies the Companies (Incorporation) Third Amendment Rules, 2021, to include Aadhar Authentication facility in Form INC-35 AGILE-PRO part of SPICe+ for GSTIN Registration.
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MCA Notification dt. 19/02/2021: MCA notifies the ‘Companies (Specification of definitions details) Second Amendment Rules, 2021’, to insert new Rule 2A on ‘Companies not to be considered as listed companies’ in the Companies (Specification of definitions details) Rules, 2014, applicable w.e.f. 01/04/2021.
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| MCA Notification dt. 01/02/2021: MCA notifies the ‘Companies (Specification of definitions details) Amendment Rules, 2021’, to insert new Rule 2(1)(t) of the Companies (Specification of definitions details) Rules, 2014, applicable w.e.f. 01/04/2021, to revise threshold for paid up capital/ turnover for Small Companies. Read More… |
| MCA Notification dt. 01/02/2021: MCA notifies the Companies (Specification of Definitions Details) Amendment Rules, 2021. |
| MCA Notification dt. 01/02/2021: MCA notifies the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2021. Read More… |
| MCA Notification dt. 25/01/2021: MCA notifies the Companies (Incorporation) Amendment Rules, 2021. Read More… |
| MCA Notification dt. 22/01/2021: MCA notifies the Companies (Corporate Social Responsibility (CSR) Policy) Amendment Rules, 2021. Read More… |
| MCA Notification dt. 22/01/2021: MCA notifies 22/01/2021 as the appointed date from which provisions of Section 21 of the Companies (Amendment) Act, 2019 shall come into force. Read More… |
| MCA Notification dt. 22/01/2021: MCA notifies 22/01/2021 as the appointed date from which provisions of various Sections of the Companies (Amendment) Act, 2020 shall come into force. Read More… |