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The Companies (Amendment) Act, 2017 (‘the 2017 Amendment Act’) is the second amendment to the 2013 Act, with the first one in 2015. The rules under the 2013 Act have a significant role to play in understanding the substantive provisions of the 2013 Act as compared to its predecessor, the Companies Act, 1956 (‘1956 Act’).
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- KPMG in India’s IFRS institute
- Issue no. 24 – July 2018
Banking and insurance Information, communication, entertainment Consumer and industrial markets Infrastructure and government Sector
Within the next three months Post three months but within six months Post six months Forthcoming requirement
Companies should carefully consider the amended provisions and should assess whether any change in their processes would be required.
Visit KPMG in India’s IFRS institute - a web-based platform, which seeks to act as a wide-ranging site for information and updates on IFRS implementation in India. The website provides information and resources to help board and audit committee members, executives, management, stakeholders and government representatives gain insight and access to t...
The topics covered in this issue are: The changing future of financial instruments accounting Change in ownership interests in investees Construction contracts - income from surplus funds Regulatory updates.
After much deliberation, on 19 December 2017, Rajya Sabha passed the Companies (Amendment) Bill, 2017 and on 3 January 2018, the Companies (Amendment) Act, 2017 (Amendment Act, 2017) received the assent of the President of India. The Amendment Act, 2017 will come into force on such date as the Central Government (CG) may, by notification in the ...
Amendment Act, 2017. Additionally, MCA issued amendment to certain rules under the Companies Act, 2013 (2013 Act). The notified provisions are effective from 7 May 2018. This issue of First Notes aims to provide an overview of the recently notified sections of the Amendment Act, 2017 and the amendments issued to the rules to the 2013 Act.
The Companies (Amendment) Act, 2017 which was passed by the Lok Sabha on July 27, 2017 and by the Rajya Sabha on December 19, 2017, has received the assent of the President of India on January 3, 2018 and subsequently published in the Gazette of India. The amendment Act shall come into force on such date as the Central Government may, by ...
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Introduction. The Companies (Amendment) Act, 2017 (2017 Amendment Act) received the assent of the Hon’ble President of India on 3rd January 2018 and has also been notified in the Official Gazette. on the same date. This Act is an amendment to the Companies Act, 2013. The Ministry of Corporate Affairs has notified that Section 1 (Short title ...
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2017 and was passed on 19 December, 2017 Presidents Assent on Amendment Act 2017 - 3 January, 2018 Section 1 and 4 of the Companies (Amendment) Act, 2017 effective from 26 January, 2018 Approx., 40 sections of the Companies (Amendment) Act, 2017 made effective from 9 February, 2018 History
