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Date: 2014-03-27 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub-section (3) of Section 1 of the Companies Act, 2013 (18 of 2013), the Central Government hereby appoints the 1st day of April, 2014 as the date on which the following provisions of the said Act shall come into force,

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Executive Summary & Key Takeaways

Executive Summary: This notification, issued by the Ministry of Corporate Affairs, appoints April 1, 2014, as the date upon which specified sections of the Companies Act, 2013, shall come into force. It lists numerous sections and clauses that will be enacted on this date, pertaining to various aspects of company operations and regulations. The notification is meant for immediate implementation. Key Points / Main Content: Effective Date: • April 1, 2014, is the date of enforcement for the listed provisions. Sections of the Companies Act, 2013, coming into force: • Section 2: Clause 2, 7, 13, 31, 41, 42, 47, 48, 62, 83, 85 and Explanation d of clause 87. • Sections 3 to 6 (inclusive). • Section 7: Except subsection 7. • Section 8: Except subsection 9. • Sections 9 to 13 (inclusive). • Section 14: Except the second proviso to subsection 1 and subsection 2. • Sections 15 to 18 (inclusive). • Section 20. • Section 23: Clause b of subsection 1 and subsection 2. • Section 25: Subsection 3. • Sections 26 to 28 (inclusive). • Section 33: Subsection 3. • Section 35: Clause e of subsection 1. • Section 39: Subsection 4. • Section 40: Subsection 6. • Sections 41 and 42 (inclusive). • Section 43. • Sections 46 and 47 (inclusive). • Sections 52 to 54 (inclusive). • Section 55: Except subsection 3. • Section 56. • Section 61: Except the proviso to clause b of subsection 1. • Section 62: Except subsections 4 to 6. • Sections 63 and 64 (inclusive). • Sections 67 and 68 (inclusive). • Section 70: Subsection 2. • Section 71: Except subsections 9 to 11. • Section 72. • Section 73. • Section 74: Subsection 1. • Section 76. • Sections 77 to 85 (inclusive). • Sections 87 to 90 (inclusive). • Sections 92 to 96 (inclusive). • Section 100: Subsection 6. • Section 101. • Section 105: Third and Fourth proviso to subsection 1 and subsection 7. • Sections 108 to 110 (inclusive). • Section 113: Clause b of subsection 1. • Section 115. • Sections 117 and 118 (inclusive). • Section 119: Except subsection 4. • Sections 120 to 122 (inclusive). • Section 123. • Section 126. • Sections 128 and 129 (inclusive). • Section 134. • Sections 136 to 139 (inclusive). • Section 140: Except the second proviso to subsection 4 and subsection 5. • Sections 141 to 160 (inclusive). • Section 161: Subsection 2. • Sections 164 to 168 (inclusive). • Section 169: Except subsection 4. • Sections 170 to 172 (inclusive). • Sections 173 to 175 (inclusive). • Sections 177 to 179 (inclusive). • Section 184. • Sections 186 to 191 (inclusive). • Section 193. • Sections 196 to 201 (inclusive). • Sections 203 to 205 (inclusive). • Sections 206 to 209 (inclusive). • Section 210. • Section 211. • Section 212: Except references of subsection 10 of section 66, subsection 5 of section 140, section 213, subsection 1 of section 251 and subsection 3 of section 339 made in subsection 6 and also subsections 8 to 10. • Sections 214 and 215. • Section 216: Except subsection 2. • Section 217. • Sections 219 and 220 (inclusive). • Section 223. • Section 224: Except subsection 2 and 5. • Section 225. • Sections 228 and 229 (inclusive). • Sections 366 to 369 (inclusive). • Section 370: Except the proviso. • Section 371. • Section 374. • Sections 380 and 381 (inclusive). • Sections 384 and 385 (inclusive). • Section 386: Clause a. • Sections 387 to 390 (inclusive). • Section 391: Subsection 1. • Sections 392 and 393 (inclusive). • Section 395. • Sections 396 to 398 (inclusive). • Section 399: Except reference of word Tribunal in subsection 2. • Sections 400 to 404 (inclusive). • Section 406. • Section 442. • Sections 454 and 455 (inclusive). • Section 464. • Schedules I, II, III, IV, V, and VI. Impact Analysis: Companies/Corporations: Impact: Companies must comply with the provisions of the Companies Act, 2013, as specified in the notification, from April 1, 2014. This includes adherence to regulations related to company formation, management, financial reporting, and other operational aspects. Action Required: Review internal policies and procedures to ensure compliance with the newly enforced sections of the Act and make necessary adjustments. Directors and Officers: Impact: Directors and officers are responsible for ensuring the company's compliance with the Companies Act, 2013. They will be subject to the duties, liabilities, and obligations outlined in the newly enforced sections. Action Required: Familiarize themselves with the new provisions, attend relevant training, and oversee the implementation of compliance measures within the company. Shareholders: Impact: Shareholders' rights and responsibilities are affected by the provisions of the Companies Act, 2013. Changes to regulations on shareholder meetings, voting rights, and dividend distributions may impact their interests. Action Required: Stay informed about the changes in company regulations and exercise their rights and responsibilities as shareholders accordingly. Regulatory Bodies (e.g., Ministry of Corporate Affairs, Registrar of Companies): Impact: Regulatory bodies are responsible for enforcing the provisions of the Companies Act, 2013. They will need to monitor compliance, investigate violations, and take appropriate action against non-compliant companies. Action Required: Update internal processes and guidelines to reflect the changes in the law and ensure effective enforcement of the new provisions.

Key Entities Referenced

New Delhi: The city where the notification was issued. Companies Act, 2013: The primary legislation being referenced in the notification. Central Government: The governing body issuing the notification and exercising the powers conferred by the Companies Act, 2013. April 1, 2014: The date on which specific provisions of the Companies Act, 2013 come into force, as appointed by the Central Government. Ministry of Corporate Affairs: The ministry responsible for the notification. S.O. 902E: The specific notification number. RENUKA KUMAR: The Joint Secretary who signed the notification. Mayapuri, New Delhi: Location of the Government of India Press.
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[फा. स.ं 1/15/2013-सीएल. V] रेणुका कुमार, सयं 2ु सिचव MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 26th March, 2014 S.O. 902(E).—In exercise of the powers conferred by sub-section (3) of Section 1 of the Companies Act, 2013 (18 of 2013), the Central Government hereby appoints the 1st day of April, 2014 as the date on which the following provisions of the said Act shall come into force, namely:— Sl. No. Sections 1 Section 2 2 clause (2); 3 clause (7); 4 clause (13); 5 clause (31); 6 clause (41); 7 clause (42); 8 clause (47) and clause (48); 9 clause (62); 10 clause (83); 11 clause (85); 12 Explanation (d) of clause (87); 13 Sections 3 to 6 (both inclusive); 14 Section 7 [except sub-section (7)]; 15 Section 8 [except sub-section (9)]; 16 Sections 9 to 13 (both inclusive); 17 Section 14 [except second proviso to sub-section (1) and sub-section (2)]; 18 Sections 15 to 18 (both inclusive); 19 Section 20; 20 clause (b) of sub-section (1) and sub-section (2) of section 23; 21 sub-section (3) of section 25; 22 Sections 26 to 28 (both inclusive); 23 Sub-section (3) of section 33; 24 Clause (e) of sub-section (1) of section 35; 25 Sub-section (4) of section 39; 26 Sub-section (6) of section 40; 27 Sections 41 and 42 (both inclusive);¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5 28 Section 43; 29 Sections 46 and 47 (both inclusive); 30 Sections 52 to 54 (both inclusive); 31 Section 55 except sub-section (3); 32 Section 56; 33 Section 61 [except proviso to clause (b) of sub-section (1)]; 34 Section 62 [except sub-sections (4) to (6)]; 35 Sections 63 and 64 (both inclusive); 36 Sections 67 and 68 (both inclusive); 37 Sub-section (2) of section 70; 38 Section 71 [except sub-sections (9) to (11)]; 39 Section 72; 40 Section 73; 41 Sub-section (1) of section 74; 42 Section 76; 43 Sections 77 to 85 (both inclusive); 44 Sections 87 to 90 (both inclusive); 45 Sections 92 to 96 (both inclusive); 46 Sub-section (6) of section 100; 47 Section 101; 48 Third and Fourth proviso to sub-section (1) and sub-section (7) of section 105; 49 Sections 108 to 110 (both inclusive); 50 Clause (b) of sub-section (1) of section 113; 51 Section 115; 52 Sections 117 and 118 (both inclusive); 53 Section 119 [except sub-section (4)]; 54 Sections 120 to 122 (both inclusive); 55 Section 123; 56 Section 126; 57 Sections 128 and 129 (both inclusive); 58 Section 134; 59 Sections 136 to 139 (both inclusive); 60 Section 140 [except second proviso to sub-section (4) and sub-section (5)]; 61 Sections 141 to 160 (both inclusive); 62 Sub-section (2) of section 161; 63 Sections 164 to 168 (both inclusive); 64 Section 169 except sub-section (4); 65 Sections 170 to 172 (both inclusive); 66 Sections 173 to 175 (both inclusive); 67 Sections 177 to 179 (both inclusive); 68 Section 184; 69 Sections 186 to 191 (both inclusive); 70 Section 193; 71 Sections 196 to 201 (both inclusive); 72 Sections 203 to 205 (both inclusive); 73 Section 206 to 209 (both inclusive); 74 Section 210; 75 Section 211; 76 Section 212, [except references of sub-section (10) of section 66, sub-section (5) of section 140, section 213, sub-section (1) of section 251 and sub-section (3) of section 339 made in sub-section (6) and also sub-sections (8) to (10)]; 77 Sections 214 and 215; 78 Section 216 [except sub-section (2)]; 79 Section 217; 80 Sections 219 and 220 (both inclusive); 81 Section 223;6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 82 Section 224 [except sub-section (2) and (5)]; 83 Section 225; 84 Sections 228 and 229 (both inclusive); 85 Sections 366 to 369 (both inclusive); 86 Section 370 (except the proviso); 87 Section 371; 88 Section 374; 89 Sections 380 and 381 (both inclusive); 90 Sections 384 and 385 (both inclusive); 91 Clause (a) of section 386; 92 Sections 387 to 390 (both inclusive); 93 Sub-section (1) of section 391; 94 Sections 392 and 393 (both inclusive); 95 Section 395; 96 Sections 396 to 398 (both inclusive); 97 Section 399 [except reference of word Tribunal in sub-section (2)]; 98 Sections 400 to 404 (both inclusive); 99 Section 406; 100 Section 442; 101 Sections 454 and 455 (both inclusive); 102 Section 464; 103 Schedule-I; 104 Schedule-II; 105 Schedule-III; 106 Schedule-IV; 107 Schedule-V; 108 Schedule-VI. [F. No. 1/15/2013-CL. V] RENUKA KUMAR, Jt. Secy. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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