The Ministry of
Corporate Affairs has issued several Circulars on Companies Act 2013 and Rules
thereof. The following is the consolidated list of Circulars from January to May
2014 issued by the MCA. The following is just a summary of the subject matter
of the Circular. For those Circulars which are not required to be
explained as on date, the same lines contained in the MCA website are kept as
it is. The rest I have managed to put the subject in crisp.
The link of the Circular number lead to the respective page in MCA website for more information on the same.
The link of the Circular number lead to the respective page in MCA website for more information on the same.
Circular
No.
|
Date
|
Essence
of the Circular
|
|
1
|
15/01/2014
|
Regional
directors should invite for the comments of IT Department before producing a
Report on a Scheme of Amalgamation / Arrangement. RDs should take into
account the comments/ inputs provided by the Income Tax Department and other
sectoral Regulators if any while filing their
Report u/s 394A of the Companies Act, 1956.
|
|
2
|
11/02/2014
|
No
Company or LLP shall have the word “National” in it unless the same is a
Govt. Company or unless any Govt Company holds a stake in it.
No
Company shall use the word “bank” in its name without obtaining NOC from RBI
No
Company shall use the word “Stock exchange ” “Exchange” in its name without
obtaining NOC from SEBI
|
|
3
|
14/02/2014
|
Clarification on
Section 372 A of the Companies Act 1956 –
Provisions of 372A shall be applicable to guarantee given by the
holding company for the loans of the subsidiary company, till the date of
effect of Section 186 of the Companies Act 2013
|
|
4
|
25/03/2014
|
Resolutions passed
under section 293 of the Companies Act, 1956 prior to12.09.2013 with
reference to borrowings (subject to the limits prescribed) and / or
creation of security
on assets of the company will be regarded as sufficient compliance section
180 of the Companies Act, 2013 for aperiod of one year from the date of
notification of section 180 of the Act.
|
|
5
|
28/03/2014
|
Court Fee required to
be paid at the time of obtaining Certified Copies of documents filed with
ROCs. Court Fee shall be added to the MCA fee and the same shall be filed
online. Corresponding Court Fee stamp is
affixed on the document on its dispatch.
|
|
6
|
29/03/2014
|
Roll out plan of various forms under the
Companies Act, 2013 and continuance of forms under the provisions of
Companies Act, 1956
|
|
7
|
01/04/2014
|
Table of Fees
|
|
8
|
01/04/2014
|
This Circular gives an elaborate table of sections
of 2013 Act that are notified and the corresponding provisions in 1956 Act.
|
|
9
|
04/04/2014
|
Provisions of Companies Act 2013 relating to
Financial Statements, Auditors Report and Directors Report shall Apply from
Financial year commencing from 31.03.2014
|
|
10
|
25/04/2014
|
Availability of E-forms/non-e-forms under
the companies act 2013
|
|
11
|
07/05/2014
|
This Circular lays down the procedure to be
followed by the Regional Directors , E Governance Cell etc in dealing with
Certification of documents by professionals containing false, misleading
information or omission of material facts.
|
|
12
|
07/05/2014
|
One time opportunity for extension of period
of Reservation of Name.
|
|
13
|
22/05/2014
|
Mandatory submission of PAN details by Foreign
nationals are applicable only for those foreign nationals, who are required
to mandatorily posess PAN as per Income Tax Act 1961.
In case of other foreign nationals, who need
not posess PAN as stated above, it will be sufficient to furnish their
Passport number along with an undertaking in the format prescribed in this
Circular
|
|
14
|
23/05/2014
|
Extension of validity period for names
reserved as on 31st March, 2014
|
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