MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 20th January, 2023

G.S.R. 40(E).—In exercise of the powers conferred under sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 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. Short title and commencement.- (1) These rules may be called the Companies (Accounts) Amendment Rules, 2023.

(2) They shall come into force with effect from 23rd January, 2023.

2. In the Companies (Accounts) Rules, 2014, in the Annexures, for Form No. AOC-5, the following form shall be substituted namely-

Form No. AOC-5

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

MANOJ PANDEY, Jt. Secy.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and lastly amended, vide number G.S.R. 624(E), dated the 5th August, 2022