TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2015
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....le shall apply in respect of consolidation of financial statement by a company having subsidiary or subsidiaries incorporated outside India only for the financial year commencing on or after 1st April, 2014." (iii) in the Annexure, after Form AOC-4, the following Form shall be inserted, namely:- FORM NO. AOC - 5 [F.NO. 1/19/2013-CL-V-PART] AMARDEEP SINGH BHATIA, Jt. Secy. ============= Document 1 33 [à¤à¤¾à¤— II-खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 13. Companies required to appoint internal auditor .- (1) The following class of companies shall be required to appoint an internal auditor or a firm of internal auditors, namely :- (a) every listed company; (b) every unlisted public company having- (i) paid up share capital of fifty crore rupees or more during the preceding financial year; or (ii) turnover of two hundred crore rupees or more during the preceding financial year; or (iii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore rupees or mor....
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....nt pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures Name of Associates/Joint Ventures Name 1 Name 2 Name 3 1. Latest audited Balance Sheet Date 2. Shares of Associate/Joint Ventures held by the company on the year end No. Amount of Investment in Associates/Joint Venture Extend of Holding % 3. Description of how there is significant influence 4. Reason why the associate/joint venture is not consolidated 5. Networth attributable to Shareholding as per latest audited Balance Sheet 6. Profit / Loss for the year i. Considered in Consolidation i. Not Considered in Consolidation 1. Names of associates or joint ventures which are yet to commence operations. 2. Names of associates or joint ventures which have been liquidated or sold during the year. Note : This Form is to be certified in the same manner in which the Balance Sheet is to be certified. [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 35 Form No. AOC-2 (Pursuant to clause (h) of su....
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....llotment (3) Non-current liabilities (a) Long-term borrowings (b) Deferred tax liabilities(Net) (c) Other Long-term liabilities (d) Long-term provisions (4) Current liabilities (a) Short-term borrowings (b) Trade Payables (c) Other current liabilities (d) short-term provisions Total of (1) to (4) II. ASSETS (5) Non-current assets (a) Fixed assets (i) Tangible assets ( original cost less Depreciation) (ii) Intangible assets (original cost less Depreciation/amortisation) à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3 (i)] 37 (iii) Capital work-in-progress (iv) Intangible assets under development (b) Non-current investments (c ) Deferred tax assets (net) (d) Long-term loans and advances (e) Other Non-Current Assets (6) Current assets (a) Current investments (b) Inventories (c ) Trade Receivables (d) cash and cash equivalents (e) short-term loans and advances (f) Other current assets Total of (5) to (6) Note: Complete Balance Sheet, Statemen....
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....er financial services NOTES TO THE ABRIDGED BALANCE SHEET AND THE ABRIDGED PROFIT AND LOSS ACCOUNT 1. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III or as near thereto as possible. 2. The total amount of contingent liabilities and that of commitments should be shown separately. 3. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced. 4. If fixed assets are revalued, the amount of revaluation to be shown separately for the first five years subsequent to the date of revaluation. 5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately. 6. Amount, if material, by which any item shown in the profit and loss account are affected by any change in the accounting policy, should be disclosed separately. 7. Notes shall include the notes, if any, contained in the complete financial statements pertaining to the following: (a) Period and amount of....
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....ments forming part thereof, the same shall be made. The above stated salient features of the Balance Sheet and the Profit and Loss Account should be authenticated in the same manner as the Main financial statements. AUDITOR'S REPORT Auditor's Report shall be submitted by the statutory auditors in accordance with the Auditing Standards. Auditor's report on unabridged financial statements shall also be given. DIRECTOR'S REPORT Salient features of Director's Report shall be disclosed. CONSOLIDATED FINANCIAL STATEMENTS 1. Where a company is required to prepare Consolidated Financial Statements, i.e. consolidated balance sheet and consolidated statement of profit and loss, the company shall mutatis mutandis follow the requirements of Schedule III of the Act, as applicable to a company in the preparation of balance sheet and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Accounting Standards including the items specified at Serial numbers (1) and (2) under the heading "general instructions for the preparation of consolidated financial statements" conta....
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....ormation to be provided for each person] 6. * Date of signing of reports on the balance sheet by the auditors 7. (a) * Whether annual general meeting (AGM) held Yes No (b) If yes, date of AGM (c) *Due date of AGM (d) Date of AGM in which accounts are adopted by shareholders (DD/MM/YYYY) (e) *Whether any extension for financial year or AGM granted Yes NO (f) If yes, due date of AGM after grant of extension .Yes 8. (a) *Whether the company is a subsidiary company as defined under section 2(87) _ No (Pre- Fill) (b) CIN of the holding company, if applicable (c) Name of the holding company (d) Provision pursuant to which the company has become a subsidiary Yes_ No 9.(a) * Whether the company has a subsidiary company as defined under section 2(87) (b) If yes, then indicate number of subsidiary company(s) CIN of subsidiary company Name of the subsidiary company Section under which the company has become a subsidiary (Pre-fill all) 10. * Number of auditors individual Auditor's firm (I) (a) Category of auditor (b) *Income-tax PAN of auditor or auditor's firm (c)* Name of the auditor or auditor's firm THE GAZ....
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....(net) (d)Long-term loans and advances (e ) Other non-current assets (2) Current assets (a) Current investments (b)Inventories (c ) Trade receivables (d) Cash and cash equivalents (e ) Short-term loans and advances (f)Other current assets TOTAL Part I. BALANCE SHEET (Applicable for financial year commencing before 01.04.2011) Particulars Figures as at the end of (Current financial year) (in Rs.) Figures for the period (Previous financial year) (in Rs.) Sources of funds Paid-up capital Share application money (pending allotment) Reserve and surplus Secured loans Unsecured loans Deferred tax liabilities (Net) Other (Please specify) TOTAL Application of funds Gross fixed assets (including intangible assets) Less: depreciation and amortization Net fixed assets Capital work- in-progress Investments Deferred tax assets (Net) Current assets, loans and advances (a)Inventories (b)Sundry debtors (c )Cash and bank balances (d) Other current assets (e )Loans and advances Less: Current liabilities and provisions [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 44 ....
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....ue by directors/ other officers of the company (refer note 6. L(iv) of Schedule III) E. Details of trade receivables Particulars Current reporting period Previous reporting period Exceeding six months Within six months Exceeding six months Within six months Secured, considered good Unsecured, considered good Doubtful Total trade receivables Less: provision/ allowance for bad and doubtful debts Net trade receivables Debt due by (directors/others officers of the company (refer note 6.M(iii) of Schedule III) III. Financial parameters - Balance sheet items (Amount in Rs. ) as on balance sheet date (unless specified otherwise) 1. *Amount of issue for contracts without payment received in cash during reporting period [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 46 2. *Share application money given 3. *Share application money given during the reporting period 4. *Share application money received during the reporting period 5. *Paid-up capital held by foreign company per cent 6. *Paid-up capital held by foreign holding and/ or through its subsidiaries per cent 7. *Number of shares bought back during the reporting ....
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....¾à¤§à¤¾à¤°à¤£ 47 IV. Shares capital raised during the reporting period (Amount in Rs.) Equity shares Preference shares Total (a) Public issue (b) Bonus issue (c ) Rights issue (d) Private placement arising out of conversion of debentures/ preference shares (e) Other private placement (f) Preferential allotment arising out of conversion of debentures/ preference shares (g) Other preferential allotment (h) Employee Stock Option Plan (ESOP) (i) Other (j) Total amount of shares capital raised during the reporting period V . Details of qualification(s), reservation(s) or adverse remark(s) made by auditors Yes No 1. * Whether auditors' report has been qualified or has any reservations or contains adverse remarks 2. (a) Auditor's qualification(s), reservation(s) or adverse remark(s) in the auditors' report (b) Director's comments on qualification(s), reservation(s) or adverse remark(s) of the auditors as per Board's report VI. Details w.r.t Companies (Auditor's Report) Order, 2003 (CARO) 1. Whether Companies (Auditor's Report) Order, 2003 (CARO) applicable Yes No. 2. Auditor's comment on the items specified....
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.... (VII) Profit before extraordinary items and tax (V-VI) (VIII) Extraordinary items (IX) Profit before tax (VII-VIII) (X) Tax Expense (1) Current tax (2) Deferred tax (XI) Profit/(Loss) for the period from continuing operations (IX-X) (XII) Profit /(Loss) from discontinuing operations (XIII) Tax expense of discontinuing operations (XIV) Profit/ (Loss) from discontinuing operations (after tax) (XII-XIII) (XV) Profit /(Loss) (XI+XIV) (XVI) Earnings per equity share (1) Basic (2) Diluted (IX) (X) (XI) (XII) (XIII) (XIV) Profit/ (Loss) from discontinuing operations (after tax) (XII-XIII) Part A I. STATEMENT OF PROFIT AND LOSS (Applicable for financial year commencing before 01.4.2011) Particulars Figures for the period (amount in rupees) (Current financial year) From (DD/MM/YYYY) To (DD/MM/YYYY) Figures for the period (amount in rupees (Previous financial year) From (DD/MM/YYYY) To (DD/MM/YYYY) Domestic turnover (i) Sale of goods manufactured (ii) Sale of goods traded (iii) Sale or supply of services Export turnover (i) Sale of goods manufactured (ii) Sale of goods traded (iii) ....
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....spare parts 8. * Gross value of the transaction with the related parties as per AS-18 (if applicable) 9. * Bad debts of related parties as per AS-18 (if applicable) IV. Details related to principal products or services of the company Total number of product/ services category(s) à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3 (i)] 51 Product or service category code (ITC/NPCS 4 digit code) Description of the product or service category Turnover of the product or service category (in Rs) Highest turnover contributing product or service code (ITC/NPCS 8 digit code) Description of the product or service Turnover of highest contributing product or service (in Rs.) Note - Please refer to 'Indian Trade Classification' based on harmonized commodity description and coding system issues by the Ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India. V. Details of....
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....the reasons for not spending the amount in its Board report. 10. A responsibility statement of the CSR Committee that the implementation and monitoring of CSR Policy, is in compliance with CSR objectives and Policy of the company. Segment D: DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub- section (1) of section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto 1. Details of contracts or arrangements or transactions not at arm's length basis (a) Name(s) of the related party and nature of relationship (b) Nature of contracts/arrangements/transactions (c) Duration of the contracts / arrangements/transactions (d) Salient terms of the contracts or arrangements or transactions including the value, if any (e) Justification for entering into such contracts or arrangements or transactions (f) Date(s) of approval by the Board (g) Amount paid as advances, if any: (h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188 2. Details ....
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....India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. Document 2 सतà¥à¤¯à¤®à¥‡à¤µ जयते FORM NO. AOC-5 [Pursuant to first proviso to sub-section (1) of section 128 of the Companies Act, 2013 and Rule 2A of Companies (Accounts) Rules, 2014] Form language o English o Hindi Refer the instruction kit for filing the form. 1.(a) *Corporate identity number (CIN) of company (b) Global location number (GLN) of company 2.(a) Name of the company (b) Address of the registered office of the company Notice of address at which books of account are to be maintained 3. * Date of board resolution wherein a decision regarding address at which books of account are to be maintained has been taken (DD/MM/YYYY) 4. Address at which the books of account are to be maintained (a) *Address Line I (b) *City Line II (c) *State Pre-Fill (d) Country (e) *Pin code 5. Details pertaining to police station under whose jurisdiction the place of the address at which the books of account are to be maintained falls (a) "....