The Ministry of Corporate Affairs (MCA) January 20, 2023, issued the Companies (Accounts) Amendment Rules, 2023 to further amend the Companies (Accounts) Rules, 2014.
The following amendments have been stated:
In the Annexure, the Form No. AOC-5 has been amended.
They will come into force with effect from January 23, 2023.
Disclaimer – Kindly find the Form provided in the Link/Document.
[Notification No. G.S.R...(E)]