Executive Summary:
This notification from the Ministry of Corporate Affairs announces the Companies Registration Offices and Fees Second Amendment Rules, 2016. These rules, effective from the date of publication in the Official Gazette, amend the Companies Registration Offices and Fees Rules, 2014. The amendments pertain to AOC-4 certification and fees related to Director Identification Numbers (DIN).
Key Points / Main Content:
Amendments to Companies Registration Offices and Fees Rules, 2014:
Rule 8 Amendment:
* In sub-rule 12, clause (b), sub-clause (iv) is substituted to mandate AOC-4 certification by a Chartered Accountant, Company Secretary, or Cost Accountant in whole-time practice.
Annexure Amendment (Item II):
* Sub-item (vi) is substituted for applications made other than One Person Companies (OPCs) and Small Companies.
* The fee for allotment of Director Identification Number (DIN) under section 153 of the Act is specified as 500.
* Sub-item (vii) is substituted for surrender of Director Identification Number under rule 11.
* The fee for surrender of Director Identification Number under rule 11 of the Companies Appointment and Qualification of Directors Rules 2014 is specified as 1000.
Impact Analysis:
Companies:
* Impact: Companies are subject to the revised rules regarding AOC-4 certification and DIN-related fees.
* Action Required: Ensure compliance with the updated AOC-4 certification requirements and pay the revised fees for DIN allotment and surrender.
Chartered Accountants/Company Secretaries/Cost Accountants in Whole-Time Practice:
* Impact: These professionals are now explicitly designated as authorized to provide AOC-4 certifications.
* Action Required: Ensure they are prepared to provide AOC-4 certifications in accordance with the amended rules.
Directors:
* Impact: Directors are subject to the fees for DIN allotment and surrender.
* Action Required: Pay the specified fees when applying for DIN allotment or surrendering their DIN.
Key Entities Referenced
Companies Act, 2013: A law which this notification amends through new rules. Specifically sections 396, 398, 399, 403 and 404 read with sub sections 1 and 2 of section 469 of this act are referenced.
Companies Registration Offices and Fees Rules, 2014: The set of rules being amended by this notification. These rules pertain to the registration offices and fees associated with companies.
Ministry of Corporate Affairs: The government ministry issuing the notification.
New Delhi: The location where the notification was issued.
Companies Registration Offices and Fees Second Amendment Rules, 2016: The name given to the new rules that amend the Companies Registration Offices and Fees Rules, 2014.
AOC4: Certification by a professional, mentioned in the context of rule 8 amendment.
Director Identification Number: A unique identification number for directors, related to section 153 of the Companies Act and rule 11 of Companies Appointment and Qualification of Directors Rules 2014
Companies Appointment and Qualification of Directors Rules 2014: Rules pertaining to the appointment and qualification of directors, specifically rule 11f is referenced
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No. 777] NEW DELHI, MONDAY, NOVEMBER 7, 2016/KARTIKA 16, 1938
कारपोरेट काय (cid:6981)मं(cid:7074)ालय
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 7 नव(cid:7013)ब र, 2016
सा.का.िन. 1049(अ).—क(cid:7286)(cid:7076)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 क(cid:7409) धारा 18) क(cid:7409) धारा 469
क(cid:7409) उपधारा (1) और (2) के साथ प(cid:7407)ठत धारा 396, 398, 399, 403 और 404 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग
करते (cid:7263)ए कंपनी (काया(cid:6981)लय रिज(cid:7021)(cid:7069)ीकरण एवं फ(cid:7409)स) िनयम, 2014 का और संशोधन करने के िलए िन(cid:7388)िलिखत
िनयम बनाती ह,ै अथात(cid:6981) :् -
1. (1) इन िनयम(cid:7298) का संि(cid:6979)(cid:7385) नाम कंपनी (रिज(cid:7021)(cid:7069)ीकरण काया(cid:6981)लय और फ(cid:7409)स) ि(cid:7367)तीय संशोधन िनयम, 2016
ह ै।
(2) ये िनयम राजप(cid:7074) म(cid:7286) (cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7275) ह(cid:7298)गे।
2. कंपनी (रिज(cid:7021)(cid:7069)ीकरण काया(cid:6981)लय और फ(cid:7409)स) िनयम, 2014 (िजसे इसम(cid:7286) इसके प(cid:7391)ात् मूल िनयम कहा गया ह)ै म(cid:7286),
मूल िनयम के िनयम 8 म(cid:7286), उपिनयम 12 के खंड (ख) म(cid:7286) उपखंड (iv) के (cid:7021)थान पर िन(cid:7388)िलिखत रखा जाएगा,
अथा(cid:6981)त्:-
“(iv) एओसी-4 (cid:7079)माणीकरण यथाि(cid:7021)थित पूण(cid:6981)कािलक (cid:7390)वसायरत चाट(cid:6981)ड(cid:6981) अकांउट(cid:7286)ट या कंपनी सिचव या लागत
लेखाकार (cid:7367)ारा (cid:7408)कया जाएगा।”
3. मूल िनयम(cid:7298) म(cid:7286), उपाबंध म(cid:7286), मद II म(cid:7286), उपमद (vi) के (cid:7021)थान पर िन(cid:7388)िलिखत उपमद (cid:7286)रख(cid:7277) जाएंगी, अथा(cid:6981)त:्
(cid:7408)कए गए आवेदन हते ु एकल (cid:7390)ि(cid:7334) कंपिनय(cid:7298) और लघु एकल (cid:7390)ि(cid:7334) कंपनी
कंपिनय(cid:7298) से अ(cid:7008)यथा और लघु कंपिनया ं
5185 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“(vi) अिधिनयम क(cid:7409) धारा 153 के अधीन 500 500
िनदशे क पहचान सं(cid:6990)या (डीआईएन) के आबंटन
हते ु
(vii) कंपनी (िनदशे क(cid:7298) क(cid:7409) िनयुि(cid:7334) एवं अहत(cid:6981) ा) 1000 1000”
िनयम, 2014 के िनयम 11(च) के अधीन
िनदशे क पहचान सं(cid:6990)या लौटाने हते ु
[फा. सं. 1/16/2013-सीएल-V(भाग-1)]
अमरदीप (cid:7410)सह भा(cid:7407)टया, संयु(cid:7334) सिचव
(cid:7407)ट(cid:7009)पण : मूल अिधसूचना भारत के राजप(cid:7074) भाग II, खंड 3, उपखंड (i) म(cid:7286) सा.का.िन. 268(अ), (cid:7408)दनांक 31 माच(cid:6981),
2014 को (cid:7079)कािशत (cid:7263)ई थी और उसके बाद िन(cid:7388)िलिखत के (cid:7367)ारा संशोिधत क(cid:7409) गई:-
(cid:7059). सं. अिधसूचना सं(cid:6990)या अिधसूचना तारीख
1 सा.का.िन. 297(अ) 28-04-2014
2. सा.का.िन.122(अ) 24-02-2015
3. सा.का.िन. 438(अ) 29-05-2015
4. सा.का.िन. 493(अ) 06-05-2016
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 7th November, 2016
G.S.R. 1049(E).—In exercise of the powers conferred by sections 396, 398, 399, 403 and 404 read with sub-
sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the
following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—
1. (1) These rules may be called the Companies (Registration Offices and Fees) Second Amendment Rules, 2016.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Companies (Registration Offices and Fees) Rules, 2014, (herein after refer to as the principle rules), in the
principle rules, in rule 8, in sub-rule (12), in clause (b) for sub-clause (iv), the following shall be substituted, namely:-
“(iv) AOC-4 certification by the Chartered Accountant or the Company Secretary or as the case may be by the Cost
Accountant, in whole- time practice.”
3. In the principal rules, in the Annexure, in item II, for sub-item (vi), the following sub-items shall be substituted,
namely;-
For Application made Other than OPCs and Small OPC and Small
Companies Companies
“(vi) For allotment of Director Identification Number (DIN) under 500 500
section 153 of the Act¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(vii) For surrender of Director Identification Number under rule 11(f) 1000 1000”
of the Companies (Appointment and Qualification of Directors) Rules
2014
[F. No. 01/16/2013 CL-V (Pt-I)]
AMARDEEP SINGH BHATIA, Jt. Secy.
Note : The principal notification was published in the Gazette of India, Part II, Section 3, Sub-section (i) (cid:105)(cid:100)(cid:101)(cid:118) number
G.S.R. 268(E), dated 31st March, 2014 and subsequently amended by:-
Sl. No. Notification Number Notification Date
1. G.S.R. 297(E) 28-04-2014
2. G.S.R. 122(E) 24-02-2015
3. G.S.R. 438(E) 29-05-2015
4. G.S.R. 493(E) 06-05-2016
(cid:32)
(cid:32)
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