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of <h1>Deadline Extended for Corporate Deposit and Debenture Reserve Compliance to December 31, 2020, u/s 73(2)(C) and Rule 18.</h1> The Ministry of Corporate Affairs has extended the deadline for companies to create a deposit repayment reserve of 20% under Section 73(2)(C) of the Companies Act 2013 and to invest or deposit 15% of the debenture amount under Rule 18 of the Companies (Share Capital and Debentures) Rules 2014. Originally set for 30th September 2020, the deadline is now extended to 31st December 2020 due to COVID-19 and stakeholder requests. All other requirements remain unchanged, and this extension has been approved by the competent authority.
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