Filing of Balance Sheet and Profit and Loss Account in XBRL Mode for the F.Y commencing on or after 01.04.2011

Filing of Balance Sheet and Profit and Loss Account in Extensible Business Reporting Language (XBRL) Mode for the financial year commencing on or after 01.04.2011

General Circular No: 1/2013, No. 17/161/2012-CL-V, dated 15.01.2013

All the Regional Directors

All the Registrar of Companies

In continuation of the Ministry’s General Circular Nos: 16/2012 dated 06.07.2012, 34/2012, dated 25.10.2012 and 39/2012 dated 12.12.2012 on the subject cited above, it is stated that the time limit to file the financial statements in the XBRL mode without any additional fee/penalty has been extended up to 15^th February 2013 or within 30 days from the due date of AGM of the company, whichever is later.

2. All other terms and conditions of the General Circular No: 16/2012, dated 06.07.2012 will remain the same.

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Source: Ministry of Corporate Affairs.

Filing of Cost Audit Report and Compliance Report in the XBRL Mode

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.

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Source: Ministry of Corporate Affairs.

The Companies Directors Identification Number (Third Amendment) Rules 2012-DIN4

Notification, [F No 5/80/2012- CL V], dated 24^th 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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Source: Ministry of Corporate Affairs.

The Companies Directors Identification Number (Third Amendment) Rules 2012-DIN1

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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Source: Ministry of Corporate Affairs.

The Companies (Central Government’s) General Rules and Forms (Seventh Amendment) Rules 2012

Notification, dated 24^th 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.