TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2016
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....th section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Accounts) Rules, 2014, (herei....
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....a 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 eac....
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....nt" shall mean a "Chartered Accountant" or a "Cost Accountant", as the case may be, whether engaged in practice or not'. 5. In the principal rules, in Annexure,- (a) for form AOC-I, the following form AOC-I shall be substituted, namely:- "Form AOC-I (Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 201....
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....ing (in percentage) Notes: The following information shall be furnished at the end of the statement: 1. Names of subsidiaries which are yet to commence operations 2. Names of subsidiaries which have been liquidated or sold during the year. Part B Associates and Joint Ventures Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures Na....