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Companies (Removal of Difficulties) First Order, 2016

Companies Law - F. No. 17/45/2015-CL-V - Dated:- 29-3-2016 - MINISTRY OF CORPORATE AFFAIRS ORDER New Delhi, the 29th March, 2016 S.O.1226(E).-Whereas the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act) received the assent o .....

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uch class or description of companies, as may be specified in the order, that the auditor s report shall also include a statement on such matters as may be specified therein; And, whereas, section 132 of the said Act, which provides for constitution, .....

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mpanies or class of companies; And, whereas, sub-section (4A) of section 227 of the Companies Act, 1956 (1 of 1956), which corresponds to sub-section (11) of section 143 of the Companies Act, 2013, (18 of 2013) provides that the Central Government ma .....

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f Chartered Accountants of India and Industry Chambers and National Advisory Committee on Accounting Standards, Chairman and representative from the Office of the Comptroller and Auditor-General, as special invitees to hold consultation required unde .....

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s; And, whereas, difficulties have arisen regarding compliance with the provisions of sub-section (11) of section 143, in so far as they relate to consultation with National Financial Reporting Authority till the period it is duly constituted under s .....

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n 143, in sub-section (ii) [Sic 11], the following proviso shall be inserted, namely:- Provided that until the National Financial Reporting Authority is constituted under section 132, the Central Government may hold consultation required under this s .....

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