Date: 2015-01-16Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt. hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, These rules may be called the Companies (Accounts) Amendment Rules, 2015.
Executive Summary:
This notification from the Ministry of Corporate Affairs amends the Companies Accounts Rules, 2014, effective from the date of publication in the Official Gazette. It introduces a new rule, 2A, regarding the notice of address where books of account are maintained, and modifies rule 6 concerning the consolidation of financial statements for companies with foreign subsidiaries. A new form, AOC-5, is introduced for providing notice of the address at which books of account are maintained.
Key Points / Main Content:
Amendment to Companies Accounts Rules, 2014:
The Companies Accounts Rules, 2014 are further amended.
Short Title and Commencement:
These rules are called the Companies Accounts Amendment Rules, 2015.
They come into force on the date of their publication in the Official Gazette.
Insertion of Rule 2A: Notice of Address for Books of Account:
After rule 2, rule 2A is inserted, concerning the notice of address where books of account are maintained.
For the purpose of the first proviso to subsection 1 of Section 128, the notice regarding the address where books of account may be kept shall be in Form AOC-5.
Amendment to Rule 6: Consolidation of Financial Statements:
In rule 6, after the third proviso, a new proviso is inserted.
The existing rule does not apply to the consolidation of financial statements by a company having a subsidiary or subsidiaries incorporated outside India only for the financial year commencing on or after April 1, 2014.
Introduction of Form AOC-5:
After Form AOC-4 in the Annexure, Form AOC-5 is inserted.
Form AOC-5 is the "Notice of address at which books of account are to be maintained" under Section 128(1) of the Companies Act, 2013 and Rule 2A of Companies Accounts Rules, 2014.
The form includes a declaration to be signed digitally by a Director, Company Secretary, Manager, CEO, or CFO.
Impact Analysis:
Companies:
Impact: Companies must now provide notice of the address where their books of account are maintained using Form AOC-5. Companies with foreign subsidiaries may be impacted by changes to rules on consolidated financial statements.
Action Required: Companies need to comply with the new requirements for providing notice of address using Form AOC-5. Companies with foreign subsidiaries should review the changes to consolidation rules.
Directors/Company Secretaries/Managers/CEOs/CFOs:
Impact: These individuals are responsible for ensuring compliance with the new rules and for digitally signing Form AOC-5.
Action Required: These individuals must understand the requirements of Form AOC-5 and ensure that the information provided is accurate and complete. They must also be aware of potential penalties for false statements.
Key Entities Referenced
Companies Act, 2013: A law enacted by the Indian Parliament governing companies in India. Specifically, Section 469 of this Act is mentioned as the source of power for the notification.
Companies Accounts Rules, 2014: A set of rules pertaining to company accounts, which are being amended by this notification.
Ministry of Corporate Affairs: The Indian government ministry responsible for administering the Companies Act 2013 and other laws related to companies.
New Delhi, Delhi: The city in India where the notification was issued.
Companies Accounts Amendment Rules, 2015: The name given to the set of rules being introduced through this notification, amending the Companies Accounts Rules, 2014.
Form AOC5: A form related to the notice of address at which books of account are to be maintained, pursuant to Section 128 of the Companies Act, 2013 and Rule 2A of Companies Accounts Rules, 2014.
Section 128: Section of the Companies Act, 2013 related to where the books of accounts are maintained.
Amardeep Singh Bhatia: The Joint Secretary who signed the notification.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 35] ubZ fnYyh] 'kqØokj] tuojh 16] 2015@ikS"k 26] 1936
No. 35] NEW DELHI, FRIDAY, JANUARY 16, 2015/PAUSA 26, 1936
कारप(cid:5)रेट काय (cid:10) मं(cid:13)ालय
अ(cid:16)धसचू ना
नई (cid:23)द(cid:25)ल(cid:26), 16 जनवर(cid:26), 2015
सा.का.#न. 37 (अ).— के&'(cid:26)य सरकार, कंपनी अ(cid:16)ध#नयम, 2013 (2013 का 18) क+ धारा 469 /वारा 0द1त
शि5तय6 का 0योग करत े हुए कंपनी (लेखा) #नयम, 2014 का और संशोधन करने के >लए #न?न>ल@खत #नयम बनाती
है, अथा(cid:10)त:्—
1. (1) इन #नयम6 का नाम कंपनी (लेखा) संशोधन #नयम, 2015 है।
(2) ये #नयम राजप(cid:13) मH 0काशन क+ तार(cid:26)ख को 0वतृ ह6गे।
2. कंपनी (लेखा) #नयम, 2014 मH,—
(i) #नयम 2 के पJचात ् #न?न>ल@खत #नयम अंत:KथाLपत Mकया जाएगा, अथा(cid:10)त ् :-
“2क. पत े क+ सचू ना जहा ं लेखाब(cid:23)हय6 का अऩरु Oण Mकया जाना है.—धारा 128 क+ उप-धारा (1) के पहले परंतुक
के 0योजनाथ (cid:10) पत े क+ सचू ना जहां लेखाब(cid:23)हय6 का अऩरु Oण Mकया जाना है 0Rप एओसी-5 के अनसु ार रखी
जाएगी।”
(ii) #नयम 6 के तीसरे परंतकु के पJचात ् #न?न>ल@खत परंतुक अंत:KथाLपत Mकया जाएगा, अथा(cid:10)त ् :-
“परंत ु यह भी Mक भारत के बाहर #नग>मत समनु षु ंगी या समानषु ं(cid:16)गय6 वाल(cid:26) कंपनी के >लए केवल 01 अ0ैल,
2014 को या उसके पJचात ् 0ारंभ होने वाल(cid:26) Lव1तीय वष (cid:10) के >लए Lव1तीय Lववरण के समेकन के संबंध मH इस
#नयम क+ कोई बात लाग ू नह(cid:26)ं होगी।”
234 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) उपाबंध मH 0Rप एओसी-4 के पJचात ् #न?न>ल@खत 0Rप अंत:KथाLपत Mकया जाएगा, अथा(cid:10)त ् :-
0Rप संWया एओसी-5 पत े क+ सचू ना जहां लेखाब(cid:23)हय6 का
अऩरु Oण Mकया जाना है
[कंपनी अ(cid:16)ध#नयम, 2013 क+ धारा 128 क+ उप-
धारा (1) के पहले परंतकु और कंपनी (लेखा) #नयम,
2014 के #नयम 2क के अनसु रण मH]
0Rप क+ भाषा अँYेजी ...... (cid:23)हदं (cid:26)
0Rप भरने के >लए अनदु ेश Mकट देखH।
1. (क) *कंपनी क+ कारपोरेट पहचान संWया (सीआईएन) ................... पहले से भरा हुआ
(ख) कंपनी क+ वैिJवक Kथान संWया (जीएलएन) ...........................
2. (क) कंपनी का नाम ...............................................................
(ख) कंपनी के रिजK[(cid:26)कृत काया(cid:10)लय का पता ..................................................................................
3. *पता जहां लेखाब(cid:23)हय6 का अऩरु Oण Mकया जाना है के संबंध मH #नणय(cid:10) >लए जाने वाले बोड (cid:10) के संक(cid:25)प क+ तार(cid:26)ख
........................................ ((cid:23)दन/मास/वष)(cid:10)
4. पता जहां लेखाब(cid:23)हय6 का अऩरु Oण Mकया जाना है
(क) *पता पंि5त-I ....................................................................
पंि5त II .........................................................................
(ख) *शहर ..............................................
(ग) *रा]य ..............................................
(घ) देश ..................................................
(ड.) *Lपन कोड .........................................
5. उस प>ु लस Kटेशन से संबं(cid:16)धत _यौरा िजसके Oे(cid:13)ा(cid:16)धकार के अधीन पता जहा ं लेखाब(cid:23)हय6 का अऩरु Oण का Kथान
आता है
(क) *प>ु लस Kटेशन का नाम .......................................
(ख) *पता पंि5त- I ...........................................................................
पंि5त II .........................................................................
(ग) *शहर ..............................................
(घ) *रा]य ..............................................
(ड.) देश ..................................................
(च) *Lपन कोड .........................................¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
संलaनक6 क+ सचू ी
संलaनक
1. *बोड (cid:10) संक(cid:25)प क+ 0#त संलaन करH
2. वैकि(cid:25)पक संलaनक – य(cid:23)द कोई हो सलं aन करH
संलaनक हटाएं
घोषणा
मझु े कंपनी के #नदेशक बोड (cid:10) के *संक(cid:25)प संWया ....................................... *तार(cid:26)ख ................... /वारा इस 0Rप
पर हKताOर करने और यह घोषणा करने के >लए 0ा(cid:16)धकृत Mकया गया है Mक इस 0Rप क+ Lवषय-वKत ु और उसस े
आनषु ं(cid:16)गक मामल6 के संबंध मH कंपनी अ(cid:16)ध#नयम, 2013 और उसके अधीन बनाए गए #नयम6 क+ सभी अपेOाओ ं का
अनपु ालन Mकया गया है। म e यह भी घोषणा करता हूँ Mक यहां द(cid:26) गई सभी सचू ना इस 0Rप के संलaनक6 स(cid:23)हत
स1य, सह(cid:26) और पणू (cid:10) और कोई भी मह1वपणू (cid:10) सचू ना छुपाई नह(cid:26)ं गई है।
*gडिजटल हKताOर Mकया जाए डीएससी बॉ5स
*पदनाम .....................................
*#नदेशक क+ #नदेशक पहचान संWया या कंपनी स(cid:16)चव क+ सदKयता संWया या 0बंधक अथवा सीईओ अथवा
सीएफओ का डीआईएन/पैन ...................................
(cid:23)टkपण : धारा 448 और 449 के उपबंध6 क+ ओर भी lयान आकृmट Mकया जाता है िजसमH गलत Lववरण और गलत
साnय के >लए शािKत का 0ावधान है।
संशोधन करH 0Rप क+ जांच करH पवू (cid:10) संवीOा जमा करH
केवल काया(cid:10)लय उपयोग के >लए फाइ>लगं _यौरे लगाए ं
ई-0Rप सेवा अनरु ोध संWया (एसआरएन) .................. ई-0Rप फाइ>लगं क+ तार(cid:26)ख .............. ((cid:23)दन/मास/वष)(cid:10)
इस ई-0Rप को रिजK[(cid:26)कृत Mकया जाता है
0ा(cid:16)धकृत अ(cid:16)धकार(cid:26) का gडिजटल हKताOर ......................... जमा करने क+ पिु mट करH
हKताOर क+ तार(cid:26)ख .......................... ((cid:23)दन/मास/वष)(cid:10)
[फा. .स.ं 1/19/2013-सीएल-V-भाग]
अमरद(cid:26)प >सहं भा(cid:23)टया, संय5ु त स(cid:16)चव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:23)टkपणः मलू #नयम भारत के राजप(cid:13), असाधारण, भाग-II, खंड-3, उपखंड (i) मH सा.का.#न. 239(अ) तार(cid:26)ख 31 माच,(cid:10)
2014 /वारा 0का>शत Mकए गए थे और त1पJचात ् अ(cid:16)धसूचना संWया सा.का.#न. 723(अ) तार(cid:26)ख 14 अ5तबू र,
2014 /वारा सशं ो(cid:16)धत Mकए गए थ।े
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 16th January, 2015
G.S.R. 37(E).—In exercise of the powers conferred by Section 469 of the Companies Act,
2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the
Companies (Accounts) Rules, 2014, namely:—
1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014,-
(i) after rule 2, following rule shall be inserted, namely:-
“2A. Notice of address at which books of account are to be maintained.—For the
purposes of the first proviso to sub-section (1) of Section 128, the notice regarding address at
which books of account may be kept shall be in Form AOC-5.”
(ii) in rule 6, after the third proviso, the following proviso shall be inserted, namely :—
“Provided also that nothing in this rule shall apply in respect of consolidation of financial
statement by a company having subsidiary or subsidiaries incorporated outside India only for
the financial year commencing on or after 1st April, 2014.”¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
(iii) in the Annexure, after Form AOC-4, the following Form shall be inserted, namely :—
FORM NO. AOC-5 Notice of address at
which books of account
[Pursuant to first proviso to sub-
are to be maintained
section (1) of section 128 of the
Companies Act, 2013 and Rule 2A of
Companies (Accounts) Rules, 2014]
Form language o English o Hindi
Refer the instruction kit for filing the form.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Declaration
I am authorized by the Board of Directors of the Company vide *resolution number
*dated to to sign this form and declare that all the requirements of Companies Act, 2013 and the
rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been
complied with. I also declare that all the information given herein above is true, correct and complete including the
attachments to this form and nothing material has been suppressed.
*To be digitally signed by DSC Box
*Designation
*Director identification number of the director or
membership number of the company secretary or
DIN/PAN of Manager or CEO or CFO
Note: Attention is also drawn to provisions of Section 448 and 449 which provide for punishment
for false statement and false evidence.
[F. No. 1/19/2013-CL-V-Part]
AMARDEEP SINGH BHATIA, Jt. Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended by notification number
G.S.R. 723(E), dated the 14th October, 2014.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.