Companies (Accounts) Amendment Rules, 2023

The Ministry of Corporate Affairs (MCA) has issued the Companies (Accounts) Amendment Rules, 2023. The Amendment Rules revise Form No. AOC- 5, i.e., “Notice of Accounts at which books of account are to be maintained”. These Amendment Rules are effective from 23rd January, 2023.

Ministry of Consumer Affairs, Food and Public Distribution notifies the Declaration of Mandatory Information on the Outer Retail Packages

The Ministry of Consumer Affairs, Food and Public Distribution has issued a notification on the declaration of mandatory information on the outer retail package. The notification was issued on 18th January, 2023. It shall now also be ensured that the MRP, net quantity, and date of expiry/ use by date (wherever applicable) are declared on the outer packaging of all the packages, packed inside the combination/ group/ multi-piece/ gift package.

Companies (Share Capital and Debentures) Amendment Rules, 2023

The Ministry of Corporate Affairs (MCA) has published the Companies (Share Capital and Debentures) Amendment Rules, 2023. The amendment brings about changes to the provision relating to buy-back of shares or other securities and also bring about revisions in certain forms. These Amendment Rules are effective from 23rd January, 2023.

Companies (Incorporation) Amendment Rules, 2023

The amendment provides that the name of the nominee of the owner of an OPC shall be mentioned in the memorandum of One Person Company((OPC) and such nomination details along with the consent of such nominee shall be filled in Form No. INC-32 (SPICe+) as a declaration and the said Form along with the fee as provided in the Companies (Registration offices and fees) Rules, 2014 shall be filed with the Registrar at the time of incorporation of the company along with its e-memorandum and e-articles.