TaxTMI 
TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2016
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....ry of another company and all its other members, including those not otherwise entitled to vote, having been intimated in writing and for which the proof of delivery of such intimation is available with the company, do not object to the company not presenting consolidated financial statements; (ii) it is a company whose securities are not listed or are not in the process of listing on any stock exchange, whether in India or outside India; and (iii) its ultimate or any intermediate holding company files consolidated financial statements with the Registrar which are in compliance with the applicable Accounting Standards." 3. In rule 8 of the principal rules, in sub-rule (1), for the words "and the report shall contain a separate section wherein a report on the performance and financial position of each of the subsidiaries, associates and joint venture companies included in the consolidated financial statement is presented", the words "and shall report on the highlights of performance of subsidiaries, associates and joint venture companies and their contribution to the overall performance of the company during the period under report" shall be substituted. 4. In rule 13 of the p....
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....; Extent of Holding (in percentage) 4. Description of how there is significant influence 5. Reason why the associate/joint venture is not consolidated 6. Net worth attributable to shareholding as per latest audited Balance Sheet 7. Profit or Loss for the year i. Considered in Consolidation ii. 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". (b) for form AOC-4, the following form AOC-4 shall be substituted, namely:- [F. No. 1/19/2013 CL-V-Part] AMARDEEP SINGH BHATIA, Jt. Secy. ============= Document 1 "FORM NO. AOC-4 [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014] सतà¥à¤¯à¤®à¥‡à¤µ जयते Form Language....
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....any extension for financial year or AGM granted o Yes o No (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) (a) *Whether the company is a subsidiary company as defined under clause (87) of section 2 o Yes o No (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 Pre-Fill 9 9.(a) * Whether the company has a subsidiary company as defined under clause (87) of section 2 (b) If yes, then indicate number of subsidiary company(ies) I. CIN of subsidiary company Name of the subsidiary company Provisions pursuant to which the company has become a subsidiary o Yes o No Pre-fill All 10. *Number of auditors 1. *(a) Income-tax PAN of auditor or auditor's firm *(b) Category of auditor O Individual O Auditor's firm *(c) Membership number of auditor or auditor's firm's registration number *(d) SRN of form ADT-1 *(e) Name of the auditor or auditor's firm *(1) Address of the auditor or auditor's firm Line I Line II *City *State Country *Pin code (g) Details of the member signing for the above firm Name of the member Pre-Fill Membership number 11. ....
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....t liabilities Deposits Loans and advances from related parties Long term maturities of financial lease obligations Other loans & advances Total long term borrowings (unsecured) Out of above total, aggregate amount guaranteed by directors B. Details of short term borrowings (unsecured) Particulars Loans repayable on demand -From banks -From other parties Loans and advances from related parties Deposits Other loans and advances Total short term borrowings (unsecured) 0.00 Currents reporting period Previous reporting period Out of above total, aggregate amount guaranteed by directors C. Details of long term loans and advances (unsecured, considered good) Particulars Capital advances Security deposits Loans and advances to other related parties Other loans and advances Total long term loan and advances Less: Provision/ allowance for bad and doubtful loans and advances -From related parties -From others Net long term loan and advances (unsecured, considered good) 0.00 Current reporting period Previous reporting period Loans and advances due by directors/ other officers of the company D. Details of long term loans and advances (doubtful) 0.00 0.....
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.... agencies 29 30 31 32 Commercial Paper 33 34 44 35 36 Borrowing from foreign companies Inter-corporate borrowings -secured Inter-corporate borrowings -unsecured Conversion of warrants into equity shares during the reporting period Conversion of warrants into preference shares during the reporting period Conversion of warrants into debentures during the reporting period Warrants issued during the reporting period (In foreign currency) 37 Warrants issued during the reporting period (In Rupees) 38 Default in payment of short term borrowings and interest thereon 39 Default in payment of long term borrowings and interest 40 40 thereon Whether any operating lease has been converted to financial lease or vice-versa Provides details of such conversions o Yes o No 41 Net Worth of the company 42 Number of shareholders to whom shares allotted under private placement during the reporting period 43 Secured Loan 44 44 45 Gross fixed assets (including intangible assets) Depreciation and amortization 11 46 Miscellaneous expenditure to the extent not written off or adjusted 47 Unhedged Foreign Exchange Exposure IV. Share capital raised during the r....
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....e of discontinuing operations (XIV) Profit/ (Loss) from 0.00 0.00 discontinuing operations (after tax) (XII-XIII) (XV) Profit /(Loss) (XI+XIV) 0.00 0.00 (XVI) Earnings per equity share before extraordinary items (1) Basic (2) Diluted (XVII) Earnings per equity share after extraordinary items (1) Basic (2) Diluted II. Detailed Profit and Loss items (Amount in Rupees) A. Details of earning in foreign exchange 13 Particulars Current reporting period Previous reporting period Export of goods calculated on FOB basis Interest and dividend Royalty Know-how Professional and consultation fees Other income Total Earning in Foreign Exchange 0.00 B. Details of expenditure in foreign exchange Particulars Current reporting period Previous reporting period Import of goods calculated on CIF basis (ii) Component and spare parts (i) Raw material (iii) Capital goods Expenditure on account of Royalty Know-how Professional and consultation fees Interest Other matters Dividend paid Total Expenditure in foreign exchange 0.00 III. *Financial parameters - Profit and loss account items (amount in Rupees) during the reporting period 1 Proposed Dividend 2....
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....ify the State /Union Projects or programs - Specify the Territory where Project/ the programs was undertaken district where projects or Amount outlay (budget) project or programs wise Amount spent on the projects or programs (in Rs.) Expenditure on Administrative overheads (in Rs.) Mode of Amount spent (in Rs.) Program was I undertaken 23 15 ☠TOTAL 5. Give details (name, address and email address) of implementing agency(ies) 6. Explanation for not spending If others, specify 7. Whether a responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board's Report o Yes o No SEGMENT IV: 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. Number of contracts or arrangements or transactions not at arm's length basis 2. Name(s) of the related party Nature of relationship Nature of contracts/ arrangements/transactions Duration of the contr....
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....ct and reasons for not adopting Financial statements in the annual general meeting (AGM) List of Attachment Attach Attach Attach Attach 4. Statement of the fact and reasons for not holding the AGM 5. Approval letter of extension of financial year or AGM Attach 6. Supplementary or test audit report under section 143 Attach 7. Company CSR policy as per sub-section (4) of section 135 Attach 8. Details of other entity(s) Attach 9. Details of salient features and justification for entering into contracts/ Attach Arrangements/transactions with related parties as per Sub-section (1) of section 188 Attach - Form AOC-2 10. Details of comments of CAG of India 11. Secretarial Audit Report Attach Attach 12. Directors' report as per sub-section (3) of section 134 Attach 13. Details of remaining CSR activities Attach 14. Optional attachment(s), if any Attach Declaration *dated to sign I am authorized by the Board of Directors of the Company vide *resolution number | this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied....