The Ministry of Corporate Affairs (MCA) on December 31, 2024, issued the Companies (Accounts) Second Amendment Rules, 2024 to further amend the Companies (Accounts) Rules, 2014.
The following amendment has been stated:
• In rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters “on or before 31st December 2024”, the words, figures and letters “on or before 31st March, 2025” shall be substituted.
They shall come into force on December 31, 2024.
[Notification No. G.S.R. 794(E)]