JUNE 23, 2021 Compliance Connect
COMPANIES (ACCOUNTING STANDARDS) RULES, 2021 VIDE NOTIFICATION DATED 23rd JUNE 2021 The Central Government, after consultation with the National Financial Reporting Authority constituted under section 132 of the said Act, has constituted the Companies (Accounting Standards) Rules, 2021 in supersession of Companies (Accounting Standards) Rules, 2021.
CLARIFICATION ON PASSING OF ORDINARY AND SPECIAL RESOLUTIONS BY COMPANIES UNDER THE COMPANIES ACT, 2013 READ WITH RULES MADE THEREUNDER ON ACCOUNT OF COVID-19 VIDE GENERAL CIRCULAR NO. 10/2021 DATED 23rd JUNE 2021. With the said notification, the relaxation in time for conducting EGM through Video Conferencing or Online Audio Video Mechanism or transact items through postal ballot up has been extended from 30th June 2021 to 31st December 2021.