Companies (Accounts) Rules, 2014 mandate electronic record retention in India, specified disclosure forms, XBRL filing and internal auditors.
The Companies (Accounts) Rules, 2014 require electronic books of account to remain accessible in India, retained in original or accurately representative formats with branch information unaltered and backups stored on servers physically located in India; companies must annually disclose service provider details. They prescribe Forms AOC-1, AOC-2 and AOC-3 for subsidiary/related party disclosures and abridged statements, mandate filing of financial statements with the Registrar (Form AOC-4) including XBRL where notified, and require specified companies to appoint internal auditors with the Audit Committee or Board setting audit scope and methodology.

Declaration of Nidhi status: two companies added to the government's Nidhi schedule and ordered inserted.
Under section 620A of the Companies Act, 1956 the Central Government formally declares M/s Navanithi Benefit Fund Limited and M/s Tiruninravur Mutual Benefit Fund Limited to be Nidhis and directs their insertion as new entries (serial numbers 386 and 387) into Schedule I of the principal notification (G.S.R. 978 dated 28th May, 1963), thereby updating the consolidated schedule of declared Nidhis.

Dormant company status: application, eligibility conditions, annual return requirements, and process to revert to active status.
A company may apply in Form MSC-1 for dormant company status after a special resolution or three fourths shareholder consent, subject to eligibility conditions (no inspections, prosecutions, public deposits, outstanding loans without lender concurrence, statutory dues, workmen's dues or listed securities). The Registrar issues Form MSC-2 and maintains a public register. Dormant companies must maintain minimum directors, file an annual Form MSC-3 with audited financials, and may apply in Form MSC-4 for active status or be struck off after five years; Registrar may investigate and remove dormant status if functioning.

Nidhi companies must meet membership, capital and deposit limits, follow loan and prudential norms, and file prescribed NDH returns.
These rules govern companies classified or functioning as Nidhis, requiring public company status with the suffix "Nidhi Limited", minimum paid-up equity and Net Owned Funds, restrictive objects confined to mutual thrift and savings, and prohibitions on preference shares post-commencement. They set membership and financial thresholds (minimum members, NOF, unencumbered term deposits, NOF-to-deposits ratio), limit deposit acceptance and loan exposure, prescribe deposit application disclosures, require specified prudential norms for asset classification and provisioning, mandate periodic statutory filings (Forms NDH-1/2/3) and auditor certificates, and empower the Registrar and Regional Director to enforce compliance with penalties for defaults.

Global depository receipts issuance requires board and shareholder approval, custodian arrangements, and compliance oversight abroad.
Issuance of depository receipts abroad is permitted where companies meet eligibility under the foreign currency convertible scheme and foreign exchange rules, obtain board and shareholder approval by special resolution, appoint an overseas depository and a domestic custodian for underlying shares, and engage a specified professional to oversee compliance with Reserve Bank guidelines; holders vote only upon conversion while the overseas depository votes pre-conversion under the governing agreement, proceeds must be deposited with qualifying banks and certain domestic public issue and prospectus requirements do not apply to such overseas issues.

Corporate social responsibility scope expanded to include promoting health care including preventive health care as CSR activity.
The corrigendum amends the Schedule VII CSR activity wording so that promoting health care expressly includes preventive health care, replacing the earlier narrower phrase and clarifying that health-care promotion, inclusive of preventive measures, constitutes an eligible CSR activity under the Schedule VII description.

Foreign company registration and IDR issuance rules impose registration, disclosure, audit, and RBI/SEBI approval requirements.
Foreign companies establishing a place of business in India must register with the Registrar within thirty days using Form FC 1, supply a list of directors and secretary, file alterations in Form FC 2, prepare Indian financial statements in conformity with Schedule III with annexed statements on related party transactions, repatriation and fund transfers, obtain an audit by a practicing Indian Chartered Accountant, file annual accounts and returns (Forms FC 3 and FC 4) within prescribed timelines, and comply with prescribed document certification, translation and authentication procedures.

Company filings: mandatory electronic submission with Digital Signature, prescribed fee schedules, and specified additional fees for late filings.
The Rules require filing of all documents under the Companies Act in computer readable electronic form via the Central Government portal, authenticated by authorised signatories using valid class II or III digital signature certificates; the Central Government will maintain a secure electronic registry and Registrar's Facilitation Offices. Registrars must examine filings and decide within thirty days (subject to required higher approvals), call for rectification (typically 15 days), and may record or reject defective filings; specified fee schedules and additional fees for delayed filings apply, with prescribed payment modes and obligations to retain original stamped documents.

Prohibition on export of pulses extended; limited organic exports and Kabuli chana exempted subject to certification and port conditions.
Prohibition on export of pulses is extended till further orders but excludes Kabuli Chana and a limited annual quantity of organic pulses and lentils; organic exports are permitted only up to the specified annual ceiling and subject to APEDA certification, prior registration of export contracts with APEDA, and shipment exclusively from Customs EDI ports.

Tariff value fixation: substituted tariff value tables set valuation references for listed imported goods under customs rules.
Amends the Customs notification fixing tariff values by substituting new Tariff Value tables for specified goods, replacing TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.). The substituted tables set tariff values in US dollars for listed edible oils, oil fractions, brass scrap, poppy seeds, gold and silver for specified concessional entries, and areca nuts, to be used as the operative valuation schedule where tariff values apply.

Company incorporation rules: OPC eligibility, name reservation limits, prescribed forms, and section 8 licensing and conversion procedures.
The Rules set procedures and documentary requirements for incorporation under the Companies Act, 2013, including OPC eligibility and nomination rules, prohibitions and mandatory conversion thresholds for OPCs, a detailed name reservation and undesirability regime, prescribed e Forms and authentication requirements for subscribers and directors, verification and publication obligations, and specific licensing, application and conversion processes for companies under section 8 with associated conditions, notices and professional certifications.

Common Adjudicating Authority assignment designates the Commissioner of Customs (Exports) to adjudicate a DRI show cause notice.
Pursuant to Notification No.15/2002-Customs (N.T.) and section 4(1) of the Customs Act, 1962, the Board assigns Show Cause Notice F.No.840/JPR/19-XIX/2010/1121-31 dated 27.05.2013 issued by the Additional Director General, DRI Delhi Zonal Unit, in the matter of M/s Hindustan Zinc Ltd. (100% EOU) to the Commissioner of Customs (Exports), Jawaharlal Nehru Custom House, JNPT, Nhava Sheva, as the designated authority for adjudication; copies have been circulated to specified customs formations and the originating DRI unit for information and administrative action.

Common Adjudicating Authority assignment: show cause proceedings reassigned for adjudication under customs notification delegation.
The Board, under Notification No.15/2002-Customs (N.T.) issued pursuant to section 4(1) of the Customs Act, 1962, assigns the show cause notice issued by the Directorate of Revenue Intelligence in the case of M/s Romil Jewelry to the Commissioner of Customs at Chhatrapati Shivaji International Airport, Mumbai, designating that Commissioner as the Common Adjudicating Authority for adjudication and directing communication of the reassignment to relevant offices.

Appointment of Common Adjudicating Authority assigns a show cause notice to the customs commissioner for adjudication of customs allegations.
The Board assigns a show cause notice issued in respect of M/s Sai Deepa Rock Drills Pvt. Ltd. to the Commissioner of Customs (Import), Chennai Sea Port as the Common Adjudicating Authority for the purpose of adjudication under the Customs Act, and circulates copies to relevant investigative and customs offices to effect the administrative transfer of jurisdiction.

Common Adjudicating Authority assignment: show cause notice transferred for adjudication under Customs Act notification procedures.
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit, dated 31.12.2013 concerning M/s Power Grid Corporation of India Limited to the Commissioner, Customs, Central Excise & Service Tax, Bhubaneswar-I, for the purpose of adjudication, under the relevant Customs Act notification, effecting an administrative transfer of adjudicatory responsibility.

Appropriate Government Treasury designation: specified banks to collect VAT and CST via mandated e-payments with CIN-based proof.
Notification appoints listed banks as the Appropriate Government Treasury for collection of amounts under the Delhi VAT Act and the Central Sales Tax Act, requiring e-payment initiated from the Department's website, generation of a unique challan identification number (CIN) as the sole proof of payment, bank software and security compliance with departmental process flow and the Information Technology Act, next-working-day remittance to the Reserve Bank of India, and daily electronic reconciliation and MIS uploads; limited physical payment acceptance is permitted only at specified branches under defined conditions.

Combination filing rule: substance over form standard disregards structures avoiding notification; fees and forms updated accordingly.
A new sub regulation directs that the filing requirement be determined with respect to the substance of the transaction, disregarding any structure designed to avoid notification. Specified filing fees are increased, regulation 29 and category (10) of Schedule I are omitted, and Schedule II forms are updated to require disclosure of horizontal and vertical overlaps, cross jurisdictional filing status with certified foreign orders, and audited asset and turnover figures for the two preceding financial years while simplifying verification requirements.

Common Adjudicating Authority assignment of a customs show cause notice to the relevant Commissioner for formal adjudication and processing.
The Board assigns the Show Cause Notice issued by the investigative revenue agency in respect of imported goods to the Commissioner of Customs at the relevant Air Cargo Complex for formal adjudication, designating that Commissioner as the Common Adjudicating Authority and instructing circulation to the investigative agency, the receiving Commissioner, other customs formations, and electronic portals to enable procedural follow up and adjudicatory processing.

Common Adjudicating Authority assignment: show cause notices reassigned for adjudication to a designated Customs Commissioner.
The Board, invoking Notification No.15/2002 Customs (N.T.) and sub section (1) of section 4 of the Customs Act, assigns specified Show Cause Notices issued by the Directorate of Revenue Intelligence Mumbai Zonal Unit to the Commissioner of Customs (Import), Air Cargo Complex, Mumbai for adjudication, listing four SCNs with respective issuing authorities and noticees and directing administrative reallocation of adjudicatory responsibility.

Common Adjudicating Authority assignment directs adjudication of DRI show-cause notice by designated Customs Commissioner for proceedings.
Assignment of a show cause notice issued by a central revenue intelligence unit to the local Commissioner of Customs for the purpose of statutory adjudication, effected under the applicable customs notification and the Customs Act, thereby transferring adjudicatory jurisdiction and initiating administrative adjudication before the designated Commissioner.