Companies (Accounts) Second Amendment Rules, 2025

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....on 135, sub-section (1) of section 136, section 137 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) Second Amendment Rules, 2025.    (2) They shall come into force with effect fro....

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....(xii), the following clause shall be inserted, namely:- "(xiii) a statement by the company with respect to the compliance of the provisions relating to the Maternity Benefit Act 1961." 4. In the said rules, in rule 12, after sub-rule (1B), the following sub-rule shall be inserted, namely: - "(1C) Every company, along with the relevant e-Form No. AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind A....