Companies (Accounts) Amendment Rules, 2023 - G.S.R. 40 (E) - Companies Law

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 20th January, 2023 G.S.R. 40(E) .-In exercise of the powers conferred under sub-sections (1) and (3) of section 128 , sub-section (3) of section 129 , section 133 , section 134 , sub-section (4) of section 135 , sub-section (1) of section 136 , section 137 and section 138 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. Short title and commencement.- (1) These rules may be called the Companies (Accounts) Amendment Rules, 2023. (2) They shall come into force with effect from 23rd January, 2023. 2. In the Companies (Accounts) Rules, 2014 , in the Annexure, for Form No. AOC-5 , the following Form shall be substituted, namely:- [F. No. 1/19/2013-CL-V-Part III] MANOJ PANDEY, Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and lastly amended, vide number G.S.R. 624(E), dated the 5th August, 2022 .