[TO BE PUBLLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 30^th January, 2020

G.S.R……(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section (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, 2020.  

(2) They shall come into force on the date of their publication in the Official Gazette.  

2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).”.

3. In the said rules, in the Annexure, after Form AOC-4 CFS, the following forms shall be inserted, namely:-

FORM NO. AOC-4- NBFC (Ind AS)

FORM NO. AOC-4 CFS NBFC (Ind AS)

[F. No. 1/19/2013-CL-V-Part III]

K. V. R. MURTY, Jt. Secy.

Note: The principal rules were published in the Gazette of India vide number G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended vide notifications number G.S.R. 723(E), dated the 14th October, 2014, G.S.R. 37(E), dated the 16th January, 2015, G.S.R. 680(E), dated the 4th September, 2015, G.S.R. 742(E), dated the 27th July, 2016, G.S.R. 1371(E), dated the 7th November, 2017, G.S.R. 191(E), dated the 27th February, 2018, G.S.R. 725(E), dated the 31st July, 2018 and G.S.R. 803 (E), dated the 22nd October, 2019.