Companies (Accounts) Amendment Rules, 2014.

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..... 3(E) - In exercise of the powers conferred by 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 to amend the Companies .....

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..... ending on the 31st March, 2015, in case of a company which does not have a subsidiary or subsidiaries but has one or more associate companies or joint ventures or both, for the consolidation of financial statement in respect of associate companies or joint ventures or both, as the case may be. [F. No. 1/19/2013-CL-V-Part] AMARDEEP SINGH BHATIA, Jt. Secy. Note ,- The principal rul .....

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