Requirement of mandatory audit trail extended to 1st April 2022

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

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

G.S.R. … (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 I’ clay 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 “1^st 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]

Joint Secretary to the Government of India

Note: The principal rules were published in the Gazette of India vide notification number G.S.R. 239(E), dated 31^st March, 2014 and were last amended vide notification number G.S.R. 205(E), dated the 24^th March, 2021.

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