Commencement date amendment in Companies Accounts Rules postpones application of a proviso until next year under statutory authority. The amendment replaces the commencement date in the proviso to sub rule (1) of rule 3 of the Companies (Accounts) Rules, 2014 with a later date, thereby postponing the proviso's applicability; the rules are made under section 134 read with section 469 of the Companies Act, 2013 and are titled Companies (Accounts) Second Amendment Rules, 2021.
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Commencement date amendment in Companies Accounts Rules postpones application of a proviso until next year under statutory authority.
The amendment replaces the commencement date in the proviso to sub rule (1) of rule 3 of the Companies (Accounts) Rules, 2014 with a later date, thereby postponing the proviso's applicability; the rules are made under section 134 read with section 469 of the Companies Act, 2013 and are titled Companies (Accounts) Second Amendment Rules, 2021.
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