Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements, auditors report, Board's report and attachments to such statements and reports- Applicability with regard to relevant financial year.

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....ular 08/2014 No. 1/19/2013-CL-V Government of India Ministry of Corporate Affairs 5^th Floor, 'A' Wing, Shastri Bhavan, Dr. R P Road, New Delhi-110 001. Dated 04.04.2014 To All Regional Directors, All Registrar of Companies, All Stakeholders. Subject: Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and p....

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....provisions have also been notified, placed on the website of the Ministry and have came into force from the same date. The Ministry has received requests for clarification with regard to the relevant financial year with effect from which such provisions of the new Act relating to maintenance of books of account, preparation, adoption and filing of financial statements (and attachments thereto),....