TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2016
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....ary, or is a partially-owned subsidiary 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 ....
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....the ear end No. Amount of Investment in Associates or Joint Venture 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. ....
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....signation financial statements (DD/MM/YYYY) Pre-fill All Designation Date of signing of Boards' report 6. *Date of signing of reports on the financial statements by the auditors 7. (a) *Whether annual general meeting (AGM) held o Yes o No o Not applicable (b) If yes, date of AGM (c) *Due date of AGM (DD/MM/YYYY) (DD/MM/YYYY) 8. (DD/MM/YYYY) (d) *Whether 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....
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.... (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 0.00 0.00 88 (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 II. Detailed Balance sheet items (Amount in Rupees) 0.00 A. Details of long term borrowings (unsecured) Particulars Current reporting period Previous reporting period Bonds/ debentures Term Loans -From banks -From other parties Deferred payment 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) ....
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....Deposits accepted or renewed during the reporting period 10 Deposits matured and claimed but not paid during the reporting period 11 Deposits matured and claimed but not paid 12 Deposits matured, but not claimed 13 Unclaimed matured debentures 14 15 Debentures claimed but not paid Interest on deposits accrued and due but not paid 10 10 16 17 18 19 20 21 22 23 Unpaid dividend Investment in subsidiary companies Investment in government companies Capital reserve Amount due for transfer to Investor Education and Protection Fund (IEPF) Inter-corporate deposits Gross value of transaction as per AS- 18 (if applicable) Capital subsidies or grants received from government authority(ies) Calls unpaid by directors 24 25 Calls unpaid by others 26 Forfeited shares (amount originally paid-up) 27 Forfeited shares reissued 28 Borrowing from foreign institutional 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....
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....i) Sale of goods manufactured (ii) Sale of goods traded (iii) Sale or supply of services (II) Other Income (III) Total Revenue (I+II) Figures for the period (Current Figures for the period (Previous reporting reporting period) From (DD/MM/YYYY) To period) From To (DD/MM/YYYY) 0.00 (DD/MM/YYYY) (DD/MM/YYYY) 0.00 12 (IV) Expenses Cost of materials consumed Purchases of stock in trade Changes in inventories of • Finished goods Work-in-progress • Stock in trade Employee benefit expenses Managerial remuneration Payment to Auditors Insurance expenses Power and fuel Finance cost Depreciation and amortization expenses Other expenses Total expenses 0.00 0.00 (V) Profit before exceptional and 0.00 0.00 extraordinary items and tax (III-IV) (VI) Exceptional items (VII) Profit before extraordinary 0.00 0.00 items and tax (V-VI) (VIII) Extraordinary items (IX) Profit before tax (VII-VIII) 0.00 0.00 (X) Tax Expense (1) Current tax (2) Deferred tax (XI) Profit/(Loss) for the period 0.0....
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....e - 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. Segment III: Reporting of Corporate Social Responsibility (CSR) 2. 3. 1. (a) (i) *Whether CSR is applicable as per section 135 o Yes o No (ii) Turnover (in Rs.) (iii) Net worth (in Rs.) (b) Net profits for last three financial years Financial year ended Profit before tax (In Rs.) Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.) Average net profit of the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act) (in Rupees) Prescribed CSR Expenditure (two per cent. of the amount as in item 2 above) (in Rupees) 4. (a) Total amount spent on CSR for the financial year (in Rupees) (b) Amount spent in local area (in Rupees) (c) Manner in which the amount spent during the financial y....
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....a) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 (b) If yes, provide following details:- o Yes o No S. Provide details of comment(s) or supplement(s) received from CAG of India Board of Director's reply(ies) on comments received from CAG of India No. 16 á‹ (c) Whether Comptroller and Auditor-General of India has conducted supplementary or test audit under section 143 o Yes o No II. Details of remarks made by auditors and applicability of CARO 1. *Whether auditors' report has been qualified or has any reservations or contains adverse remarks o Yes o No 2. If yes, number of qualifications or reservations or adverse remarks 3. S. No. (a) Auditors' qualifications, reservations or adverse (b) Directors' comments on qualifications, reservations remarks in the auditors' report or adverse remarks of the auditors as per Board's report *Whether Companies (Auditors' Report) Order (CARO) applicable o Yes o No 17 4. Auditors' comment on the items specified under Companies (Auditors' Report) Order (CARO) Particulars Fixed assets Inventories Loans given....
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....er of the director; or PAN of the manager or CEO or CFO; or Membership number of the secretary Certificate by Practicing professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: 1. The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; 2. All the required attachments have been completely and legibly attached to this form; 3. It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. Charte....