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    <title>Chapter XXIV – The Companies (Registration Offices and Fees) Amendment Rules, 2014</title>
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    <description>A new sub-rule mandates pre-certification of specified e-forms filed by companies (excluding one person companies and small companies) by a Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice, with particular forms requiring certification by auditors, company secretaries or chartered accountants as specified; E-form DIR-3 requires attestation of photograph, identity and residence by such professionals. The Central Government shall establish and maintain a secure centralized electronic registry for filing and electronic storage of applications, financial statements, prospectuses, returns, registers, memoranda, articles, particulars of charges and other documents under the Act.</description>
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