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of <h1>Companies (Accounts) Amendment Rules, 2018: New Proviso to Rule 10 Requires Form AOC-3A for Compliance with Indian Accounting Standards.</h1> The Companies (Accounts) Amendment Rules, 2018, issued by the Ministry of Corporate Affairs, amends the Companies (Accounts) Rules, 2014. Effective from the date of publication in the Official Gazette, the amendment introduces a proviso to Rule 10. Companies required to comply with the Companies (Indian Accounting Standards) Rules, 2015 must now forward their statements using Form AOC-3A. Additionally, Form AOC-3A is added to the Annexure of the principal rules.
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