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    <title>Companies (Accounts) Third Amendment Rules, 2022 - for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 30th June, 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be</title>
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    <description>The Companies (Accounts) Third Amendment Rules, 2022 amend rule 12(1B) to substitute the deadline of 31st May, 2022 with 30th June, 2022 so that Form CSR-2 for the preceding financial year shall be filed separately on or before that date after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), and inserts a proviso requiring Form CSR-2 for financial year 2021-2022 to be filed separately on or before 31st March, 2023 after filing the applicable AOC-4 form.</description>
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      <description>The Companies (Accounts) Third Amendment Rules, 2022 amend rule 12(1B) to substitute the deadline of 31st May, 2022 with 30th June, 2022 so that Form CSR-2 for the preceding financial year shall be filed separately on or before that date after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), and inserts a proviso requiring Form CSR-2 for financial year 2021-2022 to be filed separately on or before 31st March, 2023 after filing the applicable AOC-4 form.</description>
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