- Companies Act, 2013: Bare Act.
- Compendium of Circulars, Rules, Orders, Notifications
Circulars, Notifications, Orders, Amendments, Rules Under Companies Act, 2013
- Updates on Companies Act, 2013
|S.No||Chapter no.||Rules||Amendments in Rules||Circulars||RODs||Notifications|
|1.||I – Preliminary||The Companies (Specification of definitions details) rules, 2014 dated 31/03/2014||The Companies (Specification of definitions details) Amendment rules, 2014dated 17/07/2014||
General Circular No. 20/2013 dated 27/12/2013-Clarification with regard to holding of shares or exercising power in a fiduciary capacity – Holding and Subsidiary relationship under Section 2(87) of the Companies Act.2013
|2.||II – Incorporation of companies||The companies (incorporation) rules, 2014 dated 31/03/2014||The Companies (incorporation) Amendment Rules, 2015||
General Circular No. 11/2014 dated 07/05/2014-One time opportunity for extension of period of Reservation of Name
General Circular No. 12/2014 dated 22/05/2014-Applicability of PAN requirement for Foreign Nationals
General Circular No. 13/2014 dated 23/05/2014-Extension of validity period for names reserved as on 31st March, 2014
General Circular No. 16/2014 dated 10/06/2014-Applicability of PAN requirement for Foreign Nationals.
General Circular No. 18/2014 dated 11/06/2014-Clarification for filing of form No. INC-27 for conversion of company from public to private under the provisions of Companies Act, 2013
General Circular No. 23/2014 dated 25/06/2014-Clarification relating to incorporation of a company i.e. company Incorporated outside India
General Circular No. 26/2014 dated 27/06/2014-Clarification with regard to use of the words “Commodity Exchange” in a company
General Circular No. 29/2014 dated 11/07/2014-Registration of names of the Companies shall be in consonance with the provisions of the Emblems and Names (Prevention of Improper Use)Act, 1950
|3.||III – Prospectus and allotment of securities||The companies (Prospectus and allotment of securities) rules, 2014dated 31/03/2014||The companies (Prospectus and allotment of securities) Amendment rules, 2014dated 30/06/2014||General Circular 43/2014 dated 13/11/2014-Issue of FCCBs [FCCBs and Foreign Currency Bonds (FCBs)] – Clarification regarding applicability of provisions of Chapter III of the Companies Act, 2013.|
|4.||IV – Share capital and debentures||General Circular No. 19/2014 dated 12/06/2014-Clarification on Rules prescribed under the Companies Act, 2013- Matters relating to share capital and debentures|
|5.||V – Acceptance of deposits by company||The Companies (Acceptance of deposits) rules, 2014 dated 31/03/2014||
General Circular No. 27/2014 dated 30/06/2014-Clarification regarding filing of Form DPT4 under Companies Act, 2013.
|Commencement of provisions of sub sections (2) and (3) of section 74. Notification dated 06/06/2014|
|6.||VI – Registration of Charges||The Companies (Registration of Charges) rules, 2014 dated 31/03/2014|
|7.||VII – Management and administration||
(Management and administration) amendment rules, 2014 dated 23/06/2014
General Circular No. 20/2014 dated 17/06/2014-Clarification with regard to voting through electronic means
General Circular No. 22/2014 dated 25/06/2014-Clarification with regard to format of annual return applicable for Financial Year 2013-14 and fees to be charged by companies for allowing inspection of records.
|Notification dated 31.03.2015 relating to Delegation of Power to RDs u/s 94(5) read with section 458 of CA, 2013|
|8.||VIII – Declaration and payment of Dividend||The Companies (Declaration and payment of Dividend) rules, 2014dated 31/03/2014|
|9.||IX – Accounts of Companies||
The Companies (Accounts) rules, 2014dated 31/03/2014
General Circular No. 08/2014 dated 04/04/2014-Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/ adoption/filing of financial statements, auditor’s report, Board’s report and attachments to such statements and reports- Applicability with regard to relevant financial year.
General Circular No. 21/2014 dated 18/06/2014-Clarifications with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013.
General Circular No. 35/2014 dated 27/08/2014-Clarification Accounting Standards(AS) 10-Capitalization of Cost-regarding
General Circular No. 36/2014 dated 17/09/2014-Clarification with regard to provisions of Corporate Social Responsibility (CSR) under section 135 of the Companies Act,2013.
General Circular No. 39/2014 dated 14/10/2014-Clarification Relating to Consolidated Financial Statements
General Circular 01/2015 dated 03/02/2015-Constitution of a High Level Committee to suggest measures for improved monitoring of the implementation of Corporate Social Responsibility policies by the companies under Section 135 of the Companies Act, 2013
Notification relating to effective date of provisions of section 135 and Schedule VII of Companies Act, 2013 dated 27/02/2014
Corrigenda to Notification no. GSR 130E dated 27.02.2014 regarding Schedule VII [w.r.t CSR Activities].
|10.||X – Audit and auditors||The Companies (Audit and auditors) rules, 2014 dated 31/03/2014||The Companies (Audit and auditors) amendment rules, 2014 dated 14/10/2014||
General Circular No. 33/2014 dated 31/07/2014-Clarification with regard to applicability of provisions of section 139(5) and 139(7) of the Companies Act,2013
General Circular 42/2014 dated 12/11/2014-Clarification on matters relating to Cost Records and Audit) Rules, 2014
|11.||XI – Appointment and qualification of directors||The Companies (Appointment and qualification of directors) rules, 2014 dated 27/03/2014||
General Circular No. 14/2014 dated 09/06/2014-Clarifications on Rules prescribed under the Companies Act, 2013 – Matters relating to appointment and qualifications of directors and Independent directors
General Circular No. 25/2014 dated 25/06/2014 Clarification on applicability of requirement for resident director.
General Circular No. 38/2014 dated 14/10/2014-Right of persons other than retiring directors to stand for directorship – Refund of deposit under section 160 of the Companies Act, 2013 in certain cases.
|Notification dated 09/01/2015, authorizing officers for filing complaint under section 159 read with section 155 of the Companies Act, 2013|
|12.||XII – Meetings of Board and its powers||
The Companies (Meetings of Board and its powers) Amendment rules, 2014 dated 12/06/2014
General Circular No. 19/2013 dated 10/12/2013-Clarification with regard to applicability of section 182(3) of the Companies Act, 2013
General Circular No. 3/2014 dated 14/02/2014- Clarification with regard to Section 185 of the Companies Act, 2013.
General Circular No. 4/2014 dated 25/03/2014-Clarification with regard to section 180 of the Companies Act, 2013
General Circular No. 15/2014 dated 09/06/2014-Clarification regarding maintaining register in new format [sub-section(9) of section 186]
General Circular No. 30/2014 dated 17/07/2014-Clarification on matters relating to Related Party Transactions.
General Circular 4/2015 dated 10/03/2015 Clarification with regard to section 185 and 186 of the Companies Act, 2013 – loans and advances to employees
|13.||XIII – Appointment and remuneration of managerial personnel||The Companies (Appointment and remuneration of managerial personnel) rules, 2014 dated 31/03/2014||The Companies (Appointment and remuneration of managerial personnel) Amendment rules, 2014dated 09/06/2014||Second Proviso to sub-section (1) of Section 203 of Companies Act, 2013. Notification dated 25/07/2014|
|14.||XIV – Inspection, Inquiry and Investigation||The Companies (Inspection, Inquiry and Investigation) rules, 2014 dated 31/03/2014|
|15.||XXI – Companies authorised to register under this Act||The Companies (Authorised to registered) rules, 2014 dated 31/03/2014|
|16.||XXII – Companies Incorporated Outside India||The Companies (Registration of Foreign Companies) rules, 2014dated 31/03/2014|
|17.||XXIV – Registration Offices and Fees||The Companies (Registration Offices and Fees) rules, 2014 dated 31/03/2014||
General Circular No. 05/2014 dated 28/03/2014-Online payment of stamp duty and court fee stamp for issue of certified copies
General Circular No. 10/2014 dated 07/05/2014-Certification of E-forms/non e-forms under the Companies Act, 2013 by the Practicing Professionals:- regarding.
|18.||XXVI – Nidhis||Nidhi Rules, 2014 dated 31/03/2014|
|19.||XXIX – Miscellaneous||
General Circular No. 06/2014 dated 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
General Circular No. 07/2014 dated 01/04/2014-Dissemination of Information with regards to provisions of the Companies Act,2013
General Circular No. 09/2014 dated 25/04/2014-Availability of E-forms/non-e-forms under the companies act 2013
General Circular No. 32/2014 dated 23/07/2014-Clarification on transitional period for resolutions passed Under the Companies Act, 1956.
General Circular 41/2014 dated 15/10/2014-Company Law Settlement Scheme, 2014 (CLSS-2014) – Clarification u/s 164(2) of the Companies Act, 2013
General Circular 44/2014 dated 14/11/2014-Extension of Company Law Settlement Scheme,2014 (CLSS-2014) up to 31/12/2014.
Corrigendum: “the Companies (Removal of Difficulties) Second Order, 2014” read as “the Companies (Removal of Difficulties) Order, 2014” dated 27/05/2014
Nomenclature of various forms prescribed under the provisions of Companies Act, 2013 being notified. Notification dated 27/03/2014
Notification dated 13/06/2014 for the Official Liquidator at Hyderabad having territorial jurisdiction in the whole State of Telangana
Notification dated 13/06/2014 for registrar of Companies at Hyderabad having territorial jurisdiction in the whole State of Telangana