Companies (Accounts) Amendment Rules 2025

Companies (Accounts) Amendment Rules 2025

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 19th May, 2025

G.S.R. 317(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, 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, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso,
for the words, figures and letters “on or before 31st March, 2025”, the words, figures and
letters “on or before 30th June, 2025” shall be substituted.
[F. NO. 1/19/2013-CL-V PartIV-Part(1)]
BALAMURUGAN D, 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 was last amended vide
notification number G.S.R. 794(E), dated the 31st December, 2024.