Archive for the ‘MCA’ Category


Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) Mode

General Circular No. 43/2012, 52/17/CAB-2011, dated December 26, 2012

In continuation of MCA’s General Circular Nos. 8/2012 dated May 10, 2012 [as amended on June 29, 2012] and 18/2012 dated July 26, 2012, it has been decided that all cost auditors and the companies concerned are allowed to file their Cost Audit Reports and Compliance Reports for the year 2011-12 [including the overdue reports relating to any previous year(s)] with the Central Government in the XBRL mode, without any penalty, within 180 days from the close of the company’s financial year to which the report relates or by January 31, 2013, whichever is later. The Institute is requested to circulate this for the information of all concerned.

Click here to download the complete text of the above Circular in PDF Format.

Source: Ministry of Corporate Affairs.


Notification, [F No 5/80/2012- CL V], dated 24th December, 2012

G.S.R. (E). – In exercise of the powers conferred by clause a and b of sub-section (1) of section 642 read with section 266A, 266B, 266D and 266E of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Directors Identification Number) Rules, 2006 namely: –

1. Short title and commencement.

(1) These rules may be called the Companies Directors Identification Number (Third Amendment) Rules, 2012.

(2) They shall some into force with effect from 25.12.2012.

2. In the Companies (Directors Identification Number) Rules, 2006, In Form DIN- 4, the certification column after serial no. 17, the following 2nd para of the certification in Form DIN-4 shall be substituted, namely:-

• I hereby verify that I have satisfied myself about the identity of the director/designated partner based on the perusal of the original of the attached documents.

• I also verify having attested the photograph of the said person

o Who is personally known to me, or

o Who met me in person along with the original of the attached documents.

• It is further certified that all required attachments have been completely attached to this application.

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Click here to download the complete text of the above Notification in PDF Format.

Source: Ministry of Corporate Affairs.


Notification dated 24th December, 2012.

G.S.R._________(E). – In exercise of the powers conferred by clause a and b of sub-section (1) of section 642 read with section 266A, 266B, 266D and 266E of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Directors Identification Number) Rules. 2006 namely: –

1. Short title and commencement.

(1) These rules may be called the Companies Directors Identification Number (Third Amendment) Rules, 2012.

(2) They shall come into force with effect from 25.12.2012.

2. In the Companies (Directors Identification Number) Rules, 2006, in Annexure ‘A’ for Form DIN-1, the following Form of DIN-1 shall be substituted, namely:-.

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Click here to download the complete text of the above Notification in PDF Format.

Source: Ministry of Corporate Affairs.


Notification, dated 24th December, 2012

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 642 read with section 610B of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Central Government’s) General Rules and Forms, 1956, namely: –

1. (1) These rules may be called the Companies (Central Government’s) General Rules and Forms (Seventh Amendment) Rules. 2012.

     (2) They shall come into force with effect from 25.12.2012.

2. In the Companies (Central Government’s) General Rules and Forms, 1956, in Annexure ‘A’ for Form 18, the following Form shall he substituted namely:-

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Click here to download the complete text of the above Notification in PDF Format.

Source: Ministry of Corporate Affairs.