Jun 30, 2022

Amendment in Companies (Accounts) Rules, 2014 for Separate Filing of Form CSR-2

The MCA has, by way of a Notification dated May 31, 2022, amended Rule 12(1B) of the Companies (Accounts) Rules, 2014. This amendment, inter alia, provides that for the financial year (‘FY’) 2021-22, Form CSR-2 must be filed separately by March 31, 2023, after filing of the financial statements in relevant form (Form AOC-4, Form AOC-4 XBRL or AOC-4 NBFC (Ind AS)).

TAGS

SHARE

DISCLAIMER

These are the views and opinions of the author(s) and do not necessarily reflect the views of the Firm. This article is intended for general information only and does not constitute legal or other advice and you acknowledge that there is no relationship (implied, legal or fiduciary) between you and the author/AZB. AZB does not claim that the article's content or information is accurate, correct or complete, and disclaims all liability for any loss or damage caused through error or omission.