MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 1st April, 2021
G.S.R. 247(E).—In exercise of the powers conferred by section 134 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) Second Amendment Rules, 2021.
(2) They shall come into force with effect from the 1st day of April, 2021.
2. In the Companies (Accounts) Rules, 2014, in proviso to sub-rule (1) of rule 3, for the figures, letters and
words “1st day of April, 2021”, the figures, letters and words “1 st day of April, 2022” shall be substituted.
[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 notification number G.S.R. 239(E),
dated 31st March, 2014 and were last amended vide notification number G.S.R. 205(E), dated the
24th March, 2021