MCA UPDATE
Amendment in Schedule II of the Companies Act, 2013
Ministry of Corporate Affairs vide Notification G.S.R.(E) dated 17th November, 2016 has made an amendment in the Schedule II of the Companies Act, 2013 whereby in Schedule II, under Part 'A', in para 3, in sub paragraph (ii), for the brackets, letters and words starting with "(ii) For intangible" and ending with the words "force shall apply", the following brackets, letters and words shall be substituted, namely: -
"(ii) For intangible assets, the relevant Indian Accounting Standards (Ind AS) shall apply. Where a company is not required to comply with the Indian Accounting Standards (Ind AS), it shall comply with relevant Accounting Standards under Companies (Accounting Standards) Rules, 2006."
This notification shall be applicable for accounting period commencing on or after 01st April, 2016.
Ministry of Corporate Affairs vide Notification S.O.(E) dated 17th November, 2016 in consultation with Chief Justice of the High Court of Meghalaya, has designated the Court of District and Sessions Judge, Shillong as Special Court for the purpose of providing speedy trial of offences punishable with imprisonment of 2 years or more under the Companies Act, 2013.
- Format for Report to SEBI for acquisition made pursuant to exemption under Regulation 10(1)(a)(iii)
- Format for Advertisement under Regulation 18 (7) in terms of SEBI (SAST) Regulations, 2011
- Format for Detailed Public Statement (DPS) to the Shareholders of the Target Company
- Format for Disclosure by acquirer for shares/ voting rights acquired during the offer period
- Format for Disclosures under Regulation 10(5) – Intimation to Stock Exchanges in respect of acquisition under regulation 10(4)(e) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
- Format for Disclosures under Regulation 10(5) – Intimation to Stock Exchanges in respect of acquisition under regulation 10(4)(f) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
- Format for Disclosures under Regulation 10(6) – Report to Stock Exchanges in respect of any acquisition made in reliance upon exemption provided for in Regulation 10 of SEBI (SAST) Regulations, 2011
- Format for Disclosures under Regulation 29(1) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
- Format for Disclosures under Regulation 30(1) and 30(2) of SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011
- Format for Intimation to Stock Exchanges in respect of acquisition -Regulation 10(1)(a) of SEBI (SAT) Regulations, 2011
- Format for Post Offer Advertisement
- Format for Post-Open Offer Report
- Format for Public Announcement
- Format for Recommendations of the Committee of Independent Directors (IDC) on the Open Offer to the Shareholders of the Target Company
- Format for Report to SEBI for acquisition made pursuant to exemption under Regulation 10(1)(a)(i)
- Format for Report to SEBI for acquisition made pursuant to exemption under Regulation 10(1)(a)(ii)
- Format for Report to SEBI for acquisition made pursuant to exemption under Regulation 10(1)(a)(iv)
- Format for Report to SEBI for acquisition made pursuant to exemption under Regulation 10(1)(a)(v)
- Format of disclosure by the Promoter (s) to the Stock Exchanges and to the Target Company for encumbrance of shares
- Format under Regulation 10(7) - Report to SEBI in respect of any acquisition made in reliance up on exemption provided for in regulation 10(3) and (4)(c) of SEBI (SAST) Regulations, 2011
- Format under Regulation 10(7) – Report to SEBI in respect of any acquisition made in reliance up on examination provided for in regulation 10(4)(a) and (b) of SEBI (SAST) Regulations, 2011
- Format under Regulation 10(7) – Report to SEBI in respect of any acquisition made in reliance up on exemption provided for in regulation 10(2) of SEBI (SAST) Regulations, 2011
- Report to SEBI in respect of any acquisition made in reliance up on exemption provided for in regulation 10(1)(d)(iii) of SEBI (SAST) Regulations, 2011
- Report to SEBI in respect of any acquisition made in reliance up on exemption provided for in regulation 10(1)(h) of SEBI (SAST) Regulations, 2011