TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2017.
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....(3) of section 129, section 133, section 134 and section 138 read with 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, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Accounts) Rules, 2014, in Annexure, for form AOC-4, the following Form shall be substituted, namely:- 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] O सतà¥à¤¯à¤®à¥‡à¤µ जयते Form for filing financial statement and other documents with the Registrar Form Language o English o Hindi Refer the instruction kit for filing the form. Note- -All fields marked in * are to be mandatorily filled. -Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or cro....
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....f AGM after grant of extension [PART II-SEC. 3(i)] Date of signing of Boards' report (DD/MM/YYYY) (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 Pre-Fill (d) Provision pursuant to which the company has become a subsidiary o Yes o No 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) Pre-fill All I. CIN of subsidiary company Name of the subsidiary company Provisions pursuant to which the company has become a subsidiary 10. *Number of auditors [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण *(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 a....
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....tments (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) A. Details of long term borrowings (unsecured) Figures as the end of (Previous reporting period) (in Rs.) (DD/MM/YYYY) 0.00 0.00 0.00 0.00 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] Particulars 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 (unsecured) Total long term borrowings Out of above total, aggregate amount guaranteed by directors à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 27 Current reporting period Previous reporting period 0.00 Currents reporting period Previous reporting period B. Details of short term borrowings (unsecured) Particulars Loans repayable on demand -From banks -From other par....
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.... foreign holding and/ or through its subsidiaries % 8 9 Number of shares bought back during the reporting period Deposits accepted or renewed during the reporting period 10 11 Deposits matured and claimed but not paid during the reporting period Deposits matured and claimed but not paid 12 Deposits matured, but not claimed 13 Unclaimed matured debentures 14 Debentures claimed but not paid 15 16 Unpaid dividend 17 18 19 Capital reserve 20 21 22 23 Interest on deposits accrued and due but not paid Investment in subsidiary companies Investment in government companies 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) 24 Calls unpaid by directors 25 Calls unpaid by others 26 Forfeited shares (amount originally paid-up) 27 Forfeited shares reissued 28 Borrowing from foreign institutional agencies 29 Borrowing from foreign companies 30 31 32 Commercial Paper 3....
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....12.2016 VI. Details related to cost records and cost audit 1. *Whether maintenance of cost records by the company has been mandated under Companies (Cost Records and Audit) Rules, 2014 o Yes o No If yes, Central Excise Tariff Act Heading in which the product/service is covered 30 THE GAZETTE OF INDIA: EXTRAORDINARY 2. If yes, Central Excise Tariff Act Heading in which the product/service is covered [PART II-SEC. 3(i)] SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT I. Statement of Profit and Loss Particulars (I) Revenue from operations 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) Sale or supply of services (II) Other Income (III) Total Revenue (I+II) (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 I....
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....posed Dividend 2 Earnings per share (in Rupees) Basic % 31 32 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] Diluted 3 Income in foreign currency 4 Expenditure in foreign currency 5 6 7 8 9 Revenue subsidies or grants received from government authority(ies) Rent paid Consumption of stores and spare parts Gross value of the transaction with the related parties as per AS-18 (if applicable) 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(ies) 1 Product or service category code (ITC/NPCS 4 digit code) Note _ Description of the product or service category Turnover of the product or service category (in Rupees) 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 Rupees) Please refer to 'Indian Trade Classification' based on harmonized commodity description and coding system issues by the ministry of Commerce & Industry for Product C....
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....LOSURE 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 Name(s) of the related party Nature of relationship Nature transactions of contracts/ arrangements/ Duration of the contracts / arrangements/ transactions Date of approval Amount by the Board paid advances, if any as Date on which the resolution was passed in general meeting as required under first proviso to section 188 34 THE GAZETTE OF INDIA: EXTRAORDINARY 2. Number of material contracts or arrangement or transactions at arm's length basis Name(s) of the related party Nature of relationship [PART II-SEC. 3(i)] Nature transactions of contracts/ arrangements/ Duration of the contracts / arrangements/ Date of approval by Amount paid as advances, if any transactions the Board Segment V: Auditor's Report I. (a) In....
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....eport and other documents) 2. Statement of subsidiaries as per section 129 - Form AOC-1 3. Statement of the fact and reasons for not adopting Attach Attach Attach Financial statements in the annual general meeting (AGM) Attach 4. Statement of the fact and reasons for not holding the AGM 5. Approval letter of extension of financial year or AGM 6. Supplementary or test audit report under section 143 Attach Attach 7. Company CSR policy as per sub-section (4) of section 135 8. Details of other entity(s) Attach Attach 9. Details of salient features and justification for entering into contracts/Arrangements/transactions with related parties Attach Attach as per Sub-section (1) of section 188 - 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 Remove Attachment Declaration 35 *dated I am authorized by the Board of Directors of the Company vide *resolution number to sign this fo....