Clarification with regard to creation of deposit repayment reserve of 20% u/s. 73 (2) (C ) of the Companies Act 2013 and to invest or deposit 15% of amount of debentures u/r.18 of Companies (Share capital and Debentures) Rules 2014 - COVID-19 -Extension of time https://www.taxtmi.com/circulars?id=64095 Extension permits additional time for companies to create the deposit repayment reserve and to make the required investment or deposit for debentures as specified in the earlier circular; this relief responds to COVID 19 related compliance difficulties. The extension is limited to the matters identified in the earlier circular's specified paragraphs and all other regulatory requirements remain unchanged. en-us Fri, 19 Jun 2020 00:00:00 +0530 Sat, 20 Jun 2020 14:30:00 +0530 TaxTMI RSS Generator Clarification with regard to creation of deposit repayment reserve of 20% u/s. 73 (2) (C ) of the Companies Act 2013 and to invest or deposit 15% of amount of debentures u/r.18 of Companies (Share capital and Debentures) Rules 2014 - COVID-19 -Extension of time https://www.taxtmi.com/circulars?id=64095 Extension permits additional time for companies to create the deposit repayment reserve and to make the required investment or deposit for debentures as specified in the earlier circular; this relief responds to COVID 19 related compliance difficulties. The extension is limited to the matters identified in the earlier circular's specified paragraphs and all other regulatory requirements remain unchanged. Circulars Companies Law Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64095