Cost audit orders require annual audits of electricity companies' cost accounting records under applicable industry rules.
Statutory cost audit orders require audit of cost accounting records maintained under the Cost Accounting Records (Electricity Industry) Rules, 2001 for the financial year ending 31-3-2006 and every financial year thereafter, applying to a specified list of electricity sector companies including state generation, transmission and distribution entities and certain private companies.

Public financial institution designation: Punjab State Industrial Development Corporation added to the notified list under the Companies Act.
The Central Government, under sub section (2) of section 4A of the Companies Act, 1956, specifies the Punjab State Industrial Development Corporation Limited to be a public financial institution by amending the principal Gazette notification (S.O. 1329 of 8th May, 1978) to insert a new serial entry identifying the Corporation in the notified list of public financial institutions.

Constitution of National Advisory Committee on Accounting Standards to advise on company accounting policies and standards.
Notification constituting the National Advisory Committee on Accounting Standards to advise the Central Government on formulation and adoption of accounting policies and accounting standards for companies; specifies the Chairperson and nominated membership drawn from professional bodies, regulatory and government nominees, business associations and the Ministry; sets the members' terms of office as stated in the notification; and provides that the notification takes effect from its publication in the Official Gazette.

Headquarter relocation of Regional Directorate Northern Region: administrative transfer of headquarters from Kanpur to Noida for regional oversight.
Central Government shifted the headquarter of the Regional Directorate, Northern Region from Kanpur to Noida (Gautam Budh Nagar), with the relocation effective from 1st August, 2005, notified to inform the public under the Companies Law.

Regional Director redefinition centralizes regional jurisdictions and standardizes titles across company regulations upon Gazette publication.
Amendment inserts a definition of Regional Director appointable by the Central Government in the Ministry of Company Affairs, assigns four regional directorates with specified headquarters and State/Union Territory jurisdictions, and substitutes prior locational titles for a uniform "Regional Director" designation; the amendment takes effect on publication in the Official Gazette.

Compliance date amendment extends the statutory compliance deadline under a Companies Act notification.
The Central Government amends the earlier notification under the Companies Act to substitute the figures for the compliance date in clause (5) of the Explanation to paragraph 1, replacing the previously stated compliance date with a new compliance date in the notification's table, thereby formally extending the period for compliance under that provision.

Bench constitution under company law: allocation of corporate subject-matters and regional jurisdiction with referral mechanism.
Specialized benches are constituted to allocate company-law subject-matters to a Principal Bench and an Additional Principal Bench composed of designated senior members; the Additional Principal Bench is assigned a defined regional jurisdiction. Other company-law matters and interlocutory applications, including certain banking-related matters, are to be heard by single Members at Regional Benches from the same member roster. The Principal Bench may sit at any place nationally and benches may refer matters to the Principal Bench for joint consultation and disposal; the order takes immediate effect.

Modification power under Companies Act: Certain companies declared Nidhis with tailored Act provisions applied, with specified exceptions.
Declares thirteen specified companies to be Nidhis under the Companies Act, 1956 and directs that provisions of the Act listed in column (1) of Schedule III to G.S.R. 978 of 1963 shall not apply, or shall apply with the exceptions, modifications and adaptations specified in column (2). It amends Schedule I of the principal notification by adding serial entries 245-257 to list the named companies and their addresses, thereby bringing them within the tailored exemption/adaptation framework for Nidhis.

Accounting standards advisory committee established to advise government on formulation and adoption of corporate accounting policies.
Constitution of a National Advisory Committee on Accounting Standards to advise the Central Government on formulation and laying down of accounting policies and accounting standards for adoption by companies under the Companies Act, with membership comprising a chairperson and nominees from professional bodies, regulatory authorities, academia, industry associations and a ministry representative, effective from publication in the Official Gazette.

Prosecution authorisation under Companies Act: SFIO officers empowered to file and conduct prosecutions on complaint.
The Central Government designated specified Assistant Directors of the Serious Fraud Investigation Office (SFIO) to file and conduct prosecutions under the Companies Act, exercising power under section 621(1), and confirmed that offences under the Act are cognizable only upon complaint by the Registrar, a shareholder, or the Government.

Maintenance of Register of Attestation Services required for Practising Company Secretaries, defining scope and inspection rights.
Practising Company Secretaries and firms must maintain a Register of Attestation Services recording the client company name and registration number, details of services rendered in connection with signing or certification, date of attestation/signing, and PCS signature. The register, maintained in the specified format, shall be open for inspection by authorised representatives of the Institute. Attestation services include signing annual returns, issuing compliance certificates, certifying securities transfers for listing compliance, audits for capital reconciliation and members register updation under depository regulations, internal audits of depository participants, and other Council notified services.

Modification of company law application to Nidhis: government declares specified firms as Nidhis and prescribes tailored applicability.
Declares thirteen specified companies to be Nidhis under the power conferred by section 620A of the Companies Act and directs that provisions of the Act listed in Schedule III of the principal notification shall not apply or shall apply with exceptions, modifications and adaptations set out in the corresponding entries. The notification amends Schedule I of the principal notification by adding serial entries identifying the newly declared Nidhis.

Cognizable offences on complaint: authorised officer empowered to initiate company-law complaints under statutory complaint restriction.
The notification authorises a named Assistant Director of the Serious Fraud Investigation Office to exercise the Central Government's power to lodge complaints in respect of offences punishable under the Companies Act, 1956, implementing the rule that such offences are cognizable only on complaint by the Registrar, a shareholder, or the Government.

Authorisation of Serious Fraud Investigation Officer empowers designated SFIO officer to investigate company law offences.
Central Government authorises Shri Prit Paul Singh, Senior Assistant Director of the Serious Fraud Investigation Office, as the authorised officer for the purposes of the Companies Act, 1956 in respect of offences punishable under its provisions, by notification issued by the Ministry of Company Affairs.

Nidhi classification: Government modifies application of the Companies Act and lists specified benefit fund companies as Nidhis.
Power under Section 620A is exercised to declare specified benefit fund companies as Nidhis and subject them to directions in prior Government notifications. The instrument directs that particular provisions of the Companies Act, as listed in the referenced Schedule, shall not apply or shall apply with exceptions, modifications and adaptations, and it amends the principal notification by adding the newly declared Nidhis to Schedule I.