https://www.taxtmi.com/notifications?id=117273 Amendment inserts Rule 2A requiring notice of the address where books of account are to be maintained, to be furnished in Form AOC-5, and adds a proviso to rule 6 limiting the temporal application of consolidation requirements for companies with subsidiaries incorporated outside India; Form AOC-5 is added to the Annexure as the prescribed template. en-us Fri, 16 Jan 2015 00:00:00 +0530 Fri, 13 Mar 2026 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117273 Amendment inserts Rule 2A requiring notice of the address where books of account are to be maintained, to be furnished in Form AOC-5, and adds a proviso to rule 6 limiting the temporal application of consolidation requirements for companies with subsidiaries incorporated outside India; Form AOC-5 is added to the Annexure as the prescribed template. Notifications Companies Law Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117273