Amendment of the Companies (Central Governments) General Rules and Forms (6th Amendment Rules, 2012) for Form 23AC and 23ACA - F.No. 17/160/2012/CL-V - Companies Law
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Amendment to Companies Rules: wording in annual return forms changed to attribute loans and advances to directors. The corrigendum directs that the expression 'to Directors' appearing after 'loans and advances' in Table C (page 7) and Table E (page 8) of the published amendment for Forms 23AC and 23ACA be substituted by 'by Directors', thereby changing the attribution of loans and advances in those tables from recipients to providers.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Companies Rules: wording in annual return forms changed to attribute loans and advances to directors.
The corrigendum directs that the expression "to Directors" appearing after "loans and advances" in Table C (page 7) and Table E (page 8) of the published amendment for Forms 23AC and 23ACA be substituted by "by Directors", thereby changing the attribution of loans and advances in those tables from recipients to providers.
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