Tfiret- ^fo -£\o W-33004/99 REG D. NO. D. L-33004/99  

31RH 'MI^H -PW!  

oP>T  

(Uie (Baxette of 3ndi a  

vlk/kj.k  

EXTRAORDINARY  

Hkkx II—[k.M 3—mi&[k.M (i)  

PART II—Section 3—Sub-section (i)  

izkf/dkj ls izdkf'kr  

PUBLISHED BY AUTHORITY  

la- 171] ^ f 1^wfr, liHclK, "RTEf 31, 2014/ ^ 10, 1936  

No. 171] NEW DELHI, MONDAY, MARCH 31, 2014/CHAITRA 10, 1936  

^f^fT , 31^ , 2014  

^TT.fJT.R 239(3T).- ifr^R *R+K, wf t 3Tfsrf^TR", 2013 (2013 ^T 18) ^ t STTTT 469 % TTFT Tf^T 128 # 3TSTRT (1)  3ftr^T?TTTT(3), STTTT 129 ^ t ^TSTTTT (3), STTTT 133, STTTT 134, STTTT 135 ^ t ^TSTTTT (4), STTTT 136 ^ t ^TSTTTT (1), STTTT 137  sftr OTTT 138 sTTTT SRrT STRRT ^T ^FTR ^ T fTT sffc ^f t (%£fa *K<*>K) mSTTT^" f^TR" Mk W1?, 1956 TT FT f^twf %  3T?fR 3TR ^FT f^PTt TTT ^pf t 3Tfsrf^TR", 1956 (1956 ^T 1) % 3T?fR f%%T fM t 3TR #tfsR f^TR" ^t, 3 ^ sfraf % f^TFT  FT^T ^ r srfsrw^ir *r ^ f%^TT w | *TT ^FTT ^T win FRT w f>, srfsr^r ^ r f ^ f^rf%f%?r PR^T «RT<fr % ^wr^:- 1. ^ nr^rTajk^ntw -

(1) ^ f^T ^ ^ ^ti%TT ^TFT Wf t (%W) f^TR", 2014 | l  

(2) %f^TR-1 3T^T, 2014 ^^fR I  

2. H^INHi- (1)FTf^Fft^f, ^R ?T^ f% TR^t ^" 3TR-STT 3T^1%?r ^T ft,-

(ff) “3Tfsrf^^"^wfr3Tflrf^TiT, 2013 (2013 ^T 18) 3Tf^| ;  

(w) "^TTtsr" %• FT PiMH\ % ^TTtsr srf^ r | ;  

(T) "#¥"^"Wfr(<Rl^+'l |J | <*>MWM sfR #¥ ) PRR", 2014Trf%%r#fT3Tf^?r|;  

(^r) " WT " TT "f-WT " %• FT Prwf % ^TTtsr *f FJT ^ w r 3rf^?r | PH+I ^PTR ^r t ^Rfsra" TTFFT % PR, PRT  

(^) “?TTTT"^3Tfsrf^rR-^tsnTT3Tf^ra-|;  

1457GI/2014 (1)

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(2) 9F*fr sfR 'faf % Wt ^T fapff TT ^PRf f' 3TR ^RWTfaT ^TfT fa^IT W | fa§; 3rfsrfaw sfR wf t (TRSTFTT ^ftff %  fa?faT)farR-, 2014 t^TftWTf^rf, ^^taTsffntwrarfsTf^TR- f l  

3. ^<sii!iw+I^t^<^TPl+^i%^T^'^t^i%- (1) ^Ni^w^b ^3R^#w^ff^^wM^+dlR4>ftftTfT %  ^TTTTT ?nfa TWRRRff t%$ % f%TT ^ f ?HT?r if ^VA\*\ % f%% ^Tf^ ^ T fHtl  

(2) ^-faTR"(1)Tf RRH> <^Nl^d+l sftTSpq-^nr^TtsftT+IJMM 1J3fd": 3*ft ^T ftSTPT if T#t *l IU,jfl f^RFf % ^T  ^T it ^TTf, itsft ^TT W f t *Tf «ft *TT fM t ^it ^T faTFT if sft fp4R f t *Tf, ^5ft iff *TT W f t *Tf ^dM=hlO f t Tift if ^RcRT  f^: sftr ^+dTR+ srf^r^rf ifT# ^ t ^M+I(1 ^ MR^nR=iHfd Tf>fh  

(3) ?TTW +N?<H4I it W *IH<*>|() if HRcl^H ^TfT f^TT ^lU^II 3TR W ftft it TWT *Hl"ll fa I f 3TMT WFRT it W  

(4) <wi ^ % ^+diR<=b 3rf^r%w if ^M+I O fa^fr m ^ r if ^fifa ft^t f t ^TSTR" fffti  

(5) ^Fdffap srf^Wt ^T sfaRT, ^T: ^TTf^", ^RRt ^TT ^ T ^it -iH-4> t% if fFTT Wt ^^IRFRISTT Tffrrft, ^ ft f ft,  ^TT«frf -iH^xt. wrMR^itsrf^Fra", ^r?PFfafsrIRTsrjfrnr^ ft, ^ RndM *TT^rsrrpRfrTfTf%^rr*m"ii:  

W [ ^<*d|R<=b ffR" if T # ^ fT^t f t ^NMR^ T MR 3RT «rf|qf ?TSTT +HN 1 f t T^F srfa ?TRd" f ^TTfT fatft FTFT <R T%  m, ^%f, ^ ft f ft, STRfifa 3TTSTK *R WRd" if sftRfa ^Titfa w 7PR if T^T ^1 l^flI  

(6) Wrft, ^Tf ^ 3TTSTR TK Rxll^ R^K^fl ^ t ^I^Ri^l % TTfPT <RlfdK ^ t RyRlf^d ^IM + l(l ^TT -

(n") ^T^^T?TT^TFTPT(^ftWT^f1") ;  

w^l+<«i - w f^TR" % M-M)*H % f%^, ^^+dIR+ ftft ^ % af^Fra" ^m " yl^Rlfl srflrf^rR", 2000 (2000 ^T 21) #•  

mTT2 ^t^TsrTTT (1)%^" (^)TT^"STFrftwTl%r ^Fdff ^ ftft # | aftr w% sf^TRr g^n" yl^DRlfl srfsrf^rR", 2000  (2000 ^T 21) # STTTT 2 ^ t ^TSTTTT (1) % #5" (^T) t ^STFTftWTf^T ^Fdtf ^ 3rf^T%W % 3fcFRr ?TSTT 3Tfsrf^TR" % 3T#T ^f t  

4. +R)m RTH^ ^M+iO^f % «SI<*IN ajh: R^vi+t snr ^ % i^^nn" t *i«iilld ?if - (1) WK?T % ^rfr T#t ?T«TT  3F[Tf$Rr ^t ^n Tfr fTT ^tpft ^t ^iyi^d+f % ?TR R=K"I f^nf> 3id<Ml ^R Tf%rfff?r +NT<H-M t *r% ^TTTTT, f%% wf t %  

(2) ^j ^T % ^TfT T#t ^ ^t f 3RT Rxfl^ ^M+ld f^?T^ sTKT sr^RT f t ^f t f^%^T^ TTPfT ^ RTTI-M ^IM + l(l ^T  

(3) mf\ f%f%?r srjftsr % ^TTF ft^r ^t ?rrtW %• l^f faff % ^ff?R fa>?R? ^t ^ft fafN" ^M+I(1 ^F^ST +<IU>JHI  (4) ^T-faTR" (2) sfR ^rfaTR" (3) % srsfk s^f^Rr faff^T ^M=hl(1 fa>^T^ sTRT WT f> TTRft ^l^f l ^T fa ^1 %  

5. <^N'PI4T % RTO'M R«(<nh'MT^t3rgg'i^lNdi<iiI ^t R«(<«n ^>T^R^T- STRT 129 # ^TSTRT (3) %Tf^ H<^+ %  3T?ftT ^Rff #• spj^ift Prft TT ^rfaff, TTffFft Wf t TT ^rfaff 3fR ^PRf ^T^R" TT ^W?f % fa^fN" R=K«I f t ^TPRJ"  R"^RTT ^T R=K"I WT TT3Mt-1 t fFTTI

[w\ II--w*s 3(i)] «TKcT ^TT TT5N^ : 3TOT«JKT 3  

^ STTTT 129 # ^TSTTTT (3) % sr^T STT^T ^Fft fM t wf t ^ t ^TT t , Rra% RTTT %7fT TTFT^t % srsffa *|£|R>d  R~#T R=K«H fRTR ^T T 3T^rf$RT TfT % wf t sTTTT 3rfsrf^TR" ^ 3)^^- 3 *T ^I^R R ^R d RTTI-M R=K«n wf t  ^RSft ^T 3|^HMH ^TTT # 1 f>TTI  

7. ^TT HM+I % tf«rw *f *ishH«l+l<flH 3T«rW - (1) wf t srf^f^TR", 1956 % srsfR ^iRRRfc ! %W TTT^F f t %W  TTT^F TFT ^Tnt^ ^5R ?PF f% %#^T *K+K STTTT 133 % 3T?JR %WT TT^F RRR y ^ ^ |  

(2) ^ ?F^ 3Tfsrf^TR" #• STTTT 132 % 3Tsffa TTlfk Rxfl^ RHIR^ I ^TRp^T ^T ^T^T ^ f f t ^TRT f ?R ?PF %^ T *R+K  <HI<<Th ^Tfe3| + l^d^FTR^RT , ^f t srflrf^m", 1956 (1956^7 1) ^ t STTTT 210^ % 3T?JR Tjfer %W ^M+f TTT TT^T  WTC? ^rf t ^ t TFTTf %• sfR OT^ sTTTT ^ t *Tf 3F[W3Tf ^K R^TT W$ % «TTC, ^^TT 3FptRT?T %W TT^F *TT ^R T # t  

8. ^tf ^ftfl£3f vuflM f%^ «n^ WT%f^R"- (1) «rtf # ftrT£ wf t % 3 ^ RTTI-M R^f i % STTSTTT ^ ^T R #•  ^TTTTft aftr ftrtt *r TT^ Y^ ^ fVn f^rarf ^i|R,d Rr#r R^ n *f ?rrRn?r ^ F srgrfft wft , •?rpWr ^pfr Mk w^  ^T^R" Wft % PHKH 3fR RTTN R*TRT ^ ^ftTt*ft^Tl  

(2) ^t f #• ft<fT£ Tf STTTT 188 ^"^TSTTTT(1) t f^f ^ ?R1 ^ ^ ^ % m ^ ?t1^ # ^ ^TTTT % ^ ^ ^R^ TT3Mt-2 t f ^  (3) ^^ftq^ t RtlRRl d *IH<*>|0 aftT^fftffTT, srq^ : -

(i) 3^%^T5riT%f%TTf%TTiTTT^rpJt3ftT^I%^r?TT^;  

(ii)3^rf %3+RH+^fcff ^H-Ml' l %f%TT^fTg[TTrf%TTiTTT^TPT;  

( f ) d<t>*fl<t> 3I*MH -

(i) d+dlfl 3TT%TT%f%TTf%TTTnT^pn¥;  

(ii) ^ra " ^TT^, #% ^TJ ^ Tf ^STR, WFRT t ^ft , ^T R f%^T¥ aftr STRTcT ^F«TFR;  

(iii) 3INlRd d+d1+^^mt(Rxn^^%mW^ft^^^^TriT^%^TR^H|fdd ) ;  (^) 3||-MlRd d+dl+^^fft ;  

(^) ^TTd+dl+^cR f 3)I^Rld ^t^Tff ;  

(iv) srjtsrpTsfRR+i'H T^farr^FTi  

^ % ^T R =UWR+ 3TTTR" % 3T^TK srf^TT R%# ^5T aftr =IIWR+ f^ W % f^tsRt Jf ^ % ^tTR f^"fNft f^f t  (4) ^4=1 dT Rifl ^ ^ #• ^TfTTft" T?: y+RHd T ^ t ¥ ^ft F ^TTT ^TT 3TfsT^ ^ t SRrT ^TT ^ ^T # ^ F ^41^4 wf t 3TR

4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(5) •6'^\^^^ 4*f RRRH^M+I O #^;^%m^-m^^^ft<Tt£Tf R^RIRM *IH<*>IO ?fr3Frf%fRft,- (i) RTTN ^RW^TTTp^TFFJ;  

(ii) <*H*iM ^t^TfFt *f HR=RH, ^ 3?tt ff;  

(i) F^T^^^T ^ W#q"+inT+%«^Rl<^R ^%^fRFTf^FRf^^?'TFrfiF}Tft;  (ii) 4>HR4f % ^TFT Wt ^Rt % ^RFT Wft % 3FFRF, TFRfT ^FFT *TT TTpRft wf t ^FFT ^TFF TT 3FFFF, t ^ ^WfT *TT  

(iii) 3Tfsrf^TR"%3TS3TT^-5%3T#^^^T%f^^^?Rf^^ft,-

(^) ^ % ^T R ^t^R " f%TT TTTT;  

(n") W ^ % ^RFT FtSFff #• TFT: 7TCFT TT 3*T T*; ^TFT % 7RFT *f ^ ^R* ^ f3TT | , afR ^ ft, <ft F^t H\H?\\  

(i) ^Ft^^R^if;  

(ii) ^"^^TRsrfsRKTR";  

(iii) ^^SFTTT ;  

(iv) f^^%^^^3TfsrFF^R"%3TS3TFT-5 ^"3T^5n"3tf %3|^HMH *f^TfTf>;  

(v) wf t #• =R^H f^TFt aftr *TFft y^MHl ^R WFT ^FFT ^T% RR-MH+1 TT -MMI«M"T *TT srfsr^wf STRT Trf^r  

(vi) RTT N R=K«n %# ^ % TF^T 3|RR+ FRtRiFFFFF #• H-MTHdl %W T *f safftl  

9. +KHTU ^miRi<t> <iR<^ ^fti% % *hiw 3f M«=bcTl«=b<«i - «fr# ^ Rrr£ if 3fR ^RFF 3«wKd, ^ ^tf ft, T*; ^RFF  (+KHl>d^miR|=ti «|R^I ^TFl) FFRT, 2014 *f #R^WET ^ SFFFTfFTI  

10. RT04 R«K«n ^t *g^r i^lNdidff ^MT R«i<«n - mrr 136 #• ^TSTRT (1) % Ff?r 'RJFP if Rf% <^dR*T( f t  Ft«FFF3?f f t 3Fff% ^T RcRufl WT F#tft-3 if fRTTI  

11. +R)H4 ^TT5ff# RTO-4 R«(<«n %HR-»IMH ^tftf^ - ^nfr^^ ^ 4>HR4I afRF^t^nfMR^ +HR4Tft^Fif,  RlH + l <p[TJ^TTT^7^ftl"^TTTif STfsW sfR «j|HKN^ ^T W^W W?;if 3Tf ^ I , if RRfRT R=K"n RlTftf t *T -

(^) FJt 7TCFF f t Puf l 3FRSFR?F 3T?frR^ ^ T FtSTFT if f t sfR RlH + l f-^ T Hf-IM •H^-MI f M-Ml^H % f%F.  Ft^TRTR f ^TRT <R|^-J>d f t ^ t ^=tdTR+ ftf t ^RT;  

(w) ^Tft ^RRSTTRxTT 3R?TSTT ST^ftR^ ^ T R"«TRT t ft , ^f t ^ T TRFTt ^t, RRfRt RI^ T ^ T *f ^^R + ft R %•  ^TRf^RT%RRcP|f^^ if .Hf^R ^tft ; sftr  

(^) 3R?T *nft ^TTSTf if 3TfsTRRffl" ^ t STRT 20 % 3TstRf ^"STT RRRfe! ^T^FT % f%# ^Md l ^TFT ftf t sTRT *ftf ^  ^TFFTf ^T ^FT ^RT ^f f ^TRnftl  

12. RTT N R«Kufl 4il ^ ^JT^TT afr?:^3^%f%T^^i%2r^h?T —

[w\ II--w*s 3(i)] «TKcT ^TT TT5N^ : 3WT«JRnr  

RHIFS-H WWT (TT^r#3TpTT?r) *f wp r ^f t afR %#PT *R+ K ^fr srfsi^Hi % srsfpf 4>HR4T % ^ t ^ f % Rnr  ^fr RTPT ^ t ft ftft RRRa ^r *iMh  

*IH + lfl ^TxF, R^^^T^^%RTTT^+dIR+fnRt^-<=H I ^Rp^M^ d 'RTO"3TRpprfl  (3) SPT137ft^TOTTT(1) afR ^ ^TSTTTT % f*R WJ ^ afR ^xF STTTT f t ^TSTTTT (2) t Rf ^ # ¥ ^ 3) R Rtf> # ¥  W f t (<Pl^l+<«l <*>Mf<-M 3fR#¥) RpW, 2014if2pp"RRRHffftl  

13. d<idR+^yiHOiSR>i^gTP^^'%i%^ wtffa +HR-4J-(1) 4>HR-4l%RyRiRid ^p?%Rp3;3iidR+ ^NIH-OSPF^P  3UdR+^IH{l^ f ^R^ftR^Rb3p}Rprfpfr, ST^: -

(w) ^r?^ srg^R^ qR?r^ wf r Rra^t-

(i) ^dTRTTN^nf %3kH*^KTi ^tsfrT^m^^Fd^wr^^^arRpFft; TT  

(ii) ^^dTRTfl^^%^TR^IHKNd"^^^^^TTT^T^r^3Tfsr^ft ; TT  

(iii) ^J^pff RxfR" ^Pf % ^Rpf f%€r sft 7PPT, #ff, HR<-I + RrfpT ^TFTT ^T ^ ?ft ^ftF ^TTT ^ srfspF ^TPTT sfR  ^SPT %TT ft; sfR  

(iv) ^^dTRTil^^^^TRfMt^fr^rfPT^+N I R" ^ ^T^fT ^%" W3; ?P ^Rt 3rfspFft; sfR  (r) ^ F ^T^%3 wf t Rprft-

(i) ^^dTRTfl^^%^TR^IHKNd"^^^^^TTT^T^r^3Tfsr^ft ; TT  

(ii) ^J^pff RxfR" ^ % ^TR fM t ^fT 7PPT #ff ^T HR«l<=b Rp#PT 7TW *T ^FFTT ^W ^T ^SPRTTt Tpp ^ft W^TW  WT^P^tsrfspFft:  

TCJ -iH<lxt) HWiii TT %• f%€r Tpp % ¥p/ srsfR" 3TR ^Fft ft f RtSTRPT wf t STTTT 138 sfR W R^TR" f t 3ptSP3?f ^T 3^HMH  

*H£l<t><«i -wR^PT f y4Hn %RTTT_  

(i) 3)idR<*> ^NIHOSPF Wf t ^T +4^l(1 ^fTft ^T T sfR ^fT «ft;  

(ii) ^rH ST^Rfe ^K ^T, ^Ti ^TM 3H=hl^4dLd- 3Tf^?T f, ^Tf ^ f <*H*iM<d f t TT ^TfTl  

(2) mf\#• #RIFrft5TT TfRrft TT ^tt, ^dR * %7fFRt5T^%'TTR^ 7t, ^dR-=h ^RIFRtSTT ^-IMH ^R % f%TT^f^t ^T  irRfsr, f?r, s^flr ?r«n , ^ R ' t^TR ^f h  

[R^ r 5 % ^rrar ,rft?r STTTT 129 ^ t ^T-STTTT (3) % TCpF % 3^Rnr t ]  

^iN^n +^41 /^^ 4 1 +HR^rf/*i^Tb >JH!hHT%RTn^ R«(<«i ^t3rg^ri^lNdi<iiI^n'R«(<ui  

(I )) . rx . FV  

(^r?^ srjttjfr % TRsr t ^M+I( 1 W T t TTf?t % m»i w^ ^ t ^TTTT)  

1. 5FTWTT  

3. sT^frwft^tRHlR^i sprf^r, ^^)R^J I wfr^tRHlR^i 3Rfsr^3^Frft?ft  

4. R^?ft Sf^tift ^pft % TTFT% Tf #W Rxf ^ ^ t 3TRTT RR" ^t RHIR^I ^5T 3fR RR^^J ^T  5. ^FTT^fT  

6. R?5R sfpC 3TfsT?FT

6 TH E GAZETTE O F INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

8. fW^dli j  

9. m?r  

10. ^IHKN<J  

1 1 . ^TTSTPT f t ^TPT  

12. ^^T^TR | f ¥T^m^  

1 3. ^TTSTPT-iHiid WTW  

14. y^dlRd ^TPTRT  

15. 3M<|)R^i ^T^rRlw  

Rci<u| %3f?rTf RyRRid «m*iRiji"fr^rnt:  

2. ^3Tf^4>HR^l%^TR"RF|^ f %^TRHR^I^I H ^T RRT W TT %^ f^TT ^TTI  

fl^f) +HPH1 ^T^grP^Hsh*fT 1*H'ted t<rft <n\§V\M*\, 2013 ^t Wm 129(3) % <HH/K"I ^ R«K"I  

•H^Ml +Hdi/^Tt> ^m*H <=H HI*]  

1. <H^ldH ^fcMH-ORld d/dd-H^I fl dld y  

2. d< ^ ^d if 4>Hdl slKI ^iRd ^4WJ7*i^Tt> ^IHsM 4>H<fl >> Vl-M<  ^ M l  

•H^f l +HR^1/'Hyxt» vJHsb*!) *f RdVI <fl <lRl  

3. ^d^ I SWM +1 =I«TH  

4. •H^HIi +HHl/^^Tb ^HsM + ^|R d d£l ^ld +1 <*>K"I  

5. <H^dd •d^N-GRld d/dd-H?l ^ <H^K $l-M<SllRdl <=bl <HI<H H=M  

6. d^H Rm^m/^lR  

i . •HilRd ^H il R^KRMl g<HI  

i i . •niiRd ^H ii R-IK H^I Ri-m g^i  

^TFT 1 ^TFT2 ^TFT 3  

1. ^#7tf^^r^R"4>HR^%^FTRl^d 3T^t«jc|^H^Tt^7T|tf%^T||  

2. i^fN^ n afR t^^wm 4>HR^i%^TR"Rnf ^%^TRHR'H^I H ^TRRT w*TT%^RRT^FTTI

[w\ II--w*s 3(i)] «TKcT ^TT TT5N^ : 3WT«JRnr 7  

iffe: W WT^T^fT^F R y-HIRld f^TT ^f^RT^FR^R- 1^ " ^ t tWlRld f%^TT ^RT 11  

W T WTT TT3Mt-2  

(f^TR" 8(2) % 3)^<«l TT)  

^Ffr 3Tfsrf^TR", 2013 # STRT 188 ^ t ^T-STTTT (1) *f t^T^ #tfsT?T W f % *TT«T wf t 3RT ^ t *Tf ^f^T#/^off ,  ^^^^mrr%^R,R^%3T#Tfi5^^TT^TwtfTTf%TTTTTTohRL|4j ^t^%r%^ftff%y+fl'=h'i|Ji ^FTWT  [«TRT 134 # ^T-STTTT (3) % W^ (^) % 3T^RT *f ]  

(^) TRfsRr W ^T ^TFT 3TR W T $t ^Tfft  

(W ) ^tf^TM^TT/Sfter #• ^Tfft  

(n") *tf^TM^FTT/*fteT #• 3Rl%  

( a ) ^t f 3RT SFJRt^T #• (TRW  

( e ) 3Tf^R- % ^q- if 3RT ^ t Tjf TTl%, ^ ^t f f t  

( a ) mTT188%^«T^Tt^%3T#T^^3T^f^3TR%^^'TTR^f%^ryW N #?nft w  

2. f^^^TT^T^fTT^iTt7tf%^#^^RRf^T^t%^ff t  

( a ) TRfsRr T5T ^ r ^TFT aftr W T $t ^Tfft  

( a ) ^tf^TM^TT/Sfter #• ^Tfft  

( a ) ^tf^TM^TT/Sfter #• 3Rl%  

(a) ?tf^T TT s*rew TT ^ T #• ^rya" ?Tf, TJ^T ?f%r, ^ ^tf fr  

( a ) ^t f 3RT SRjRt^T #• CTRW  

( a ) 3Tf^R- % ^q- if 3RT #• Tjf TTl%, ^#tf t  

W^^T^R^r^TRfsTRr^rTSRf^TT^I^I I f^F t ^t t # RTR- *R fWTSR f^TT | l

8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  (f^TT 10 % 3T*j*TC<T if)  

^fr^T^TFT  

^r f&m ^R--q^r ( W T *r)  

3fcT Tf (f^TATTfA#) if (RH/^M )  

I SIM aftr^-Mdll*.  

(1) ?>K^rarf*f m  

(^) ^RxT ?^TT 1jsft  

(i) ^m  

(ii) 3TfsTfTPT  

(i) ^ft ft^rf CiH^i+H  

(ii) TRT^T fer#  

(iii) 3rfsr?K  

(2) STR^T | ^ <?rf^r $FK 3TT%^T TTl%  

(3) ^fT-=I^M ^dlU,  

( f ) 3TTFTpt?T ^T ^TTTT (f^T )  

(4) c|^-HM ^dlU,  

(n") 3pq-=l4dM ^dlU ,  

(a) ^3r=rf£r%^TWR

[w\ II--w*s 3(i)] «TKcT ^TT TT5N^ : 3WT«JRnr 9  

(i)^r(4)^r%r  

II. anf^nrt  

(5) ^k-=l<^H STTf^nTFT  

(i) ^ 3HRd^i (SRTj^R *PT ^7^7 ij^r WRT)  

(ii) 3TTjf STTf^FTt (3H^<"4H/t«PF ^R- ^T ^ TJW ^FRf)  

(iii) ^Ff?TT# 1jsft  

(iv) R+ H % srsFr^T 3T^ srff^nrr  

On") 3TTTsrPt?r ^ srff^nrr (f^r )  

pq) ?hfr sRfsr % ^TT sfrr 3rf^R

f?) 3F3TftT-=I^M 3HRd<4i  

(6) «I<JHM ^iRd^i  

(n") «j|HK^TF5T  

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10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

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III  

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12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

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14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(n") wf t % R^?FF (^f), wsr FR^FF, WFF , #^ R % ^fft f^RfR ?FR TT^T ^TT fWTsrr f%^ | i  *TR?FRTr^r^t?nftw 1 *pnf, 2007 ^t*TT^TO%«rrc|^t RnRif^d ### • ^f%f%ft^TFR"fRft|i  FR?FF, W T FR?FF f t ^TT t , R^FF H^ M WTT (f^T) ?T«TT WPF, *rf^R f t ^?TT Tf 3TR-^ ^T FTFJt %WT WTT (3{R- ^  ( R ) ^RRf t  

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16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  (r) WK?T % R-*i'i=ti xrt ^I^KSUHOST^ %• ^rFd" fMf^rcf ^ f^?FF ^T ^ R  

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18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

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20 TH E GAZETTE O F INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

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24. *3RT gTRT ^KT R ^T ^ t Tjf ^TRf  

25. *^TfRp" ^ R (^T ?RRR ?RTTf?T)  

26. *^T: ^nft 'H-HH^d ^RT  

27. *R^f t ^R«TFR 3rf$R^R *T ^STTT  

28. *f^fUHH^T»^rTC  

29. *3RT =hKM)<d ^OT^-R^R  

30. * 3RT <=bKHkd ^STK-3RR^R  

31. *=iiRiR^+^RR-,^r  

32. *wrfsfR sRfsr % ^RR ^ R ?RR t srf&wf ^T TRRR^R  

33. * ^^#T3Rf|"%^TR3TflmT^?tR^t3TfsR3it^^HRc|^H  

34. * Wrf?fR 3RfsT % ^TR RifRTf ?RTf *f srfsRR ^ ^RRR#T  

35. *^^#T3Rf|-%^TR^Tft3Tl?R^(f^#^frt)  

36. *wrf?fR sRfsr % ^RR ^nft srfsm (^. t)  

37. *^y+iRi+^snT%^RRTrftR^3ftT^rT?:^TRr  

38. *^^+lRl+^?TK%^RRtftR^3ftT^rT?:^TRr

[*tFT II-TsT^ 3(i)] «TKcT ^TT TT3TT5r : 3WT«JRnr  

^WT^HR^HI^TRSKU I ^  

40. wf t ^T R^FT i£R  

41. ^TNfR 3prfsT % ^RR ^T ^TTSTK^f # 7TW f^Rf R^fT FTFR % 31?!% ?RT STRfer f%TT  

42. *^TR^R^FJT  

43. *fR f^srr sTTf^nrt ( ^ sTTft^nrt ?ff|?r)  

44. *3PTSRW3fR 3^1 + ^1  

45. ^^IRTN^MIR M ^ f%^TT W RRST ^ R  

IV. WTTSTR SRfsr % ^TR 3*TT^t *Tf $RT ^ (SRTTf?T ^. *T)  

^fibAl vH< <Hl£HHl VM< f*r

(a) HIH* ^  

0 0 <M1H-H ^  

(i)<i ^ ^  

0 ) l^-Kl/^|£mMI H\M<\ 4> 'HHRsIdH 3  

-cKHH R41 ^JMH  

^.) <H-4 ^(|y-HM1 -siMdH  

(-1) l^-Kl/^l&HMI H\M<\ 4> •HHRSMH 3  

0*) ^ ^i^H l -3j|s|dH  

O ) =M-IKi W.I + R<=b<*H -Ml^iHI {i U.'H 41 41)  

(?T)3RT  

(or)TRWTRaRtsT + <K M 41 *\{H\M< ^ I +1  

f*T«RTTf?T  

22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  2. (*) ^iHfl^ft^Tf ^iHflsT^^^tR (^rt), 3TFrf%"(^t) ^TyRl$«i sff^rgf^ (f^rt)  

(W) Wfi-f^fli % ST^TR ^TfPrftST^ #• f41fR) (*ff), 3TFrf% (*ff) *TT yfd$<-l 3TT^frP (fM ) ^ f^?FF ^ t ft^rf^Rt  

VI. wrft (^mvrfrm;#• ftrtt) an^r, 2003%Tftsr *r RCKUI  

1. ^TTWft (^niFrttST^^tftq^) 3TT^?T, 2003^mxf ft TfT  

2. wf t (%7fFrtt5T^ #• ft^) STI^T, 2003 % 3TcFRT RRf^d f^t Tt %WTftST^ ^t fMf^RT  

MMM  

l^<<Hiiw-m  

dIM + l  

=hHH 1 £RI y<M ^1 M-MI 'Ml ^ ul  *Hl3d 'Hy + R^^K/fclR I 188  •HN^IM+ HyH +1 •Nl'fld  

Hfcll <Hr*H<sll +1 <H^<y«l  

•HINm^^d l  

vifelK+l *\{ HISRT^TH£IIRd -iH-MHl  wm •HiHm-Nd'w +HH-m  

HlfclMR*-HR<*><HI'H Hly-N^N H ^  HTI-HIN"! <*>HH-m-H$H H ^  STRfsT^^fiW  

^Hly-HMI <a\4i<i  

THTsRT^'HfcllRd -cSH^Hl +1 M =hi|<=b<u|  3FT  

RHld H,<HyiH<ly+ +1 ldLLlWNI  

VII. WRT srf^FRit aftr ^rrw %wrfter^ *r ^Rfsra" R=R"i  

1. *^TT mf\ sTRT WT?T srf^T^t ^T 3FjTSP*r, ^TFT?T %WT 3Tf^%W f^TR" % 3f?FRr 3Tfs|%1%?r f __ft__^fT  

2. *^^^q^%#^3Tf^%^#^yiH(l^^ =^^<+RsrRT3Tl^ ^  

__ft__^TfT

[*tFT II-TsT^ 3(i)] «TKcT ^TT TT3TT5r : 3WT«JRnr  

3. ^ft , ?rTW<^IH{lOT%3^pkRMl<=MIH ^Jgt^^cHKl^T^rT  

I. ^mr aftrfrf^r^T R=K«I (1.4.2011 ^t TT^I%^TTC OTft^t^T% RTTI-M ^ f %f%^^wf t 3rfsrf^TR", 2013 # 3^-41  111 % ST^TR)  

3dRl *l 'H^fSld <Hi<=b^ (^d"ddT  

Wrf?frT SRfsT)  

%• (dldy/^lrf/d^)^"  

(I)  

(II)  (III)  (IV)  

y^lMH *l (H W  

•s^STR ^  

(i)NHmd -ckHKl +1 H+l  (ii)MIHK^ d dl?l vicHK") fl  fMt  

(iii)*HMI '+1 H*l 41 <  31 ^RT  

f M d + I<HK  

(i) HHd =1^1 +1 H*l  (ii) ^IHKR>l^l^=Rda<Hl'<f)  

(iii)*HMI '+1 H*l -Ml ^I d  ST^TSTFT  

$<H <NH (I+II)  

^FT  

<HHM  

o-M 1H1 < + <H'felM WI + +1 sh-M  H H d d^<H), + kdl i +  3T#T ?T«TT ^ 1H K % 3T?fM Wl<*> <£) dlRl + l<H) if HKdd^H  =M-lkl <Hm <^-4  

y<Mfein HIIMJ H  

Hymly+i +1 ^W H  «lmi ^-M  

R^d -SJUISH  

RTT N ^1 Mid  

dMSH"! <HR<HHI + <«I °HM  

?T<=b (dldfel/^lrfM)  0.00  

'd<=b (dl(l<s|/^lrfM)  0.00

24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

ST^T^FT  

fW^PT  

(V)  

(VI)  

(VII)  

(VIII)  (IX)  

(X)  

(XI)  

(XII)  (XIII)  (XIV)  

(XV)  (XVI)  

W T ^  

<HIH=IIK+ <HK<H*ll£ll<u| H<  3TR WK (III-IV) % ^ ^TPT  <HIH=IIK+ *K  

<H^ISIK«I *KI <HK =K (V-VI)  

aRTTSIK"! H%  

^%^WJ^ (VII-VIII)  ^T^FT  

(1) ^l<^<=K  

(2) -sjl^Rld <*><  

Tf^mr/(fTf?t) (IX-X)  

^H-Hdd *HM<fl^ «im/(^lR)  ^H-Hdd *HM<fl H< <+< °-M-M  •Hdd *HMHI 3 H'I'H /(elH)  

WT*T/(fTf^) (XI+XIV)  yfd $fW $I-SK<HM  

(1)^ r  

(2) dH^d  

I. ^TT^r aftr fTf^" ^T f^T^T (01.04.2011 *T 3TR*T ffr ^T% RTTIM =l tf % f%^ WT^)  MMM  

%_ (dldfel/^lrfM)^  

'ET^STR^  

(i) HH|t)d dfd^l +! H*l  (ii) ^IHK +l *\i <=lfd/Hl +l HsW  (iii) ^Nl=fl RsPl 4I -SH^RT  

f M d <=bl<Hl<  

(i) HH|t)d dfd^l +! H*|  (ii) ^IHK l+U, -"IM, =I^<HI +l HsH  (iii) ^Nl=fl RsPl 4I -SH^RT  

3RT3TR  

^TSTPT  

'JH: Hshl 4> dK +l *\i <sKK ( ^  f^LL|U|-2)  

<H>^KI 4R <HldR<td ^ 1 ( ^  

?T<=b (dldfel/^lrfM)  

'd+ (dlOfel/^lrfM)

[*tFT II-TsT^ 3(i)] «TKcT ^TT TT3TT5r : STHTSTKT  

ftLH«l-3)  

=ldd, *M£ U <HR dld'H  

tR&H HlR^RH  

HyiHd^NI +1 *KM  

<*MM  

«Smi °*\M  

R^d ajk|y d  

^IHfcH^'JI <Hl'<<HHI+<«l  

SRT^FT  

J^T^RT  

H=M «im <m H=W ^I M (<K<HK  

RH-4MH 3 ^ )  

<Hl^jRd =h< 'Hf^d <H\M*<  

f ^ T - 2: ^T: f%# % f%TT ^ t M ~®fft W\ R=K"I RnRlRl d TTTFTT % aT^TR f^TT ^TRTT | -

^TFTR f%TT ITTT ^sr f ^ aTRpRF W F +  

^IHKf%TTTTTT^i;3Tf#wfte

ft^PTT 3: ^u^Kl afk ^R)R+d ^f f % 3T*ftT ^T R=K«I RnRlRl d TTTTTTT % sr^TR f^TT ^TRT |-^u^|<f sfR 3rRrRw ^f f  ^ 3TRf^7 ^ F + <H"^I<I afk ajRR<*d 1pff ^ t wfk – *feR ark ajRR+d ^f f ^T aff?RT ^RF  II. R^dJT WRT afk frf ^ TR (?RRTl% *f) (01.04.2011 # ^TT ^1 % ^ K STTTW ft^" ^T% RTTI-4 ^Pf %f%TTWT"J)  

^ . R^fr ^pr 13TR- ^T Rc|<u|  

RfirfM  

l['h 41 «il <H1£IK H< J|«MI +1 Jl4 =I^<HI  +1 IH-Mld  

<*MM djUnmNi  

•wim^i  

<=^K-:>1H  

<JN<*I ^ H<m*i *J,H>  

3R5T3TRT  

R^f t ^5T *T ^ T 3TRT  

y . R^l l ysil i) °*\M <=FI N=K«I  R=R«I  

•HI <Hl4 i^+)<HI£IRLK J IUHI +1 *\i  

(i) +^HI •Hmill  

(ii) ^d=ti<Hl'<<HMR<+d ^  

(iii) ^I d ^i^\  

^l^^rslRTsrer a ^d=idl H <m?m amy- ^l^^^rslRTaRr a ^d=idl H <m?m amy-

26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

%TT^TT^FT  

•wim^i  

<=^K-:>1H  

i\j\* ^ H<m^i y,<~b  

^ N  

<H-4 ^l*H  

*KTI <-ll^l  

R%3ft gsr if f^r ^PT 0.00 0.00  

III. f^?ft ^M^ - ^srWfa" sRfsr % ^T R ^mr aftr frf?r %w ^ (SFTTT1% *r)  

1.*ywiRd ^mrf?r ^rf^r  

2. *srft ^>TT ST^T (^. if) ^  

?rjf?r  

3. *f^fr wt$\ *r 3TR  

4. * f^ft ^fr t *rc  

5. **K+IO ^rrfS)<=b<|jrT ^r^rp^r <N H ^IR=F ) ^TTST^R  

6. *#f^ P+<MI  

7. *?r^K sfR ^fdR^d ^ff ^T ^T#q

9. *TTT^-i8 (^^r^ft)%3T^rK?Rl^^5T^T^%|5?rfTT3[pjr  

IV. wf t %g^ T -cKHK~T TT ^TT3?f %• ^RfsR" R=K"I  

^TT? f t f^T WTTA^TT p M t  

^TT? TT *faT %4t ^ (3TTf #T €TA^T 'ft tft TT^- 4 sfff ^T #§")) _____________  

3?<TTC ^T R=RU| ^TT %^T %4t  

3?<TTC TT *faT %4t ^T 3TT# (^. *T)  

3TfsRKTR" 3{Rf ^r T ^FTT 3?<TTC ^TT %^T p M t (3TTf i t tft/t^T i t €T T^T 8 sfarf ^T ife)  

3?<TTC TT *faT ^T R=R"I  

^TFTK ^ft>^T%if I  

V. #PFFrftSR?f f t FftfR" (Tf), STFTfrT (Tf)^TT ^f^ T 3T^jfrF (TT) ^T R=RU|  

1. *W^IH(lSTfTftft'tt£f41'i>d ^"^I^T^ft^STFrf^TTyfd^ ^ Pi^M i ft ^ f ft ^

[*tFT II-TsT^ 3(i)] «TKcT ^TT TT3TT5r : 3WT«JRnr  

(?T) iftf ^ t ftTt^ % 3T^fK %7fFTftST^ f t f41<t>R (^f) , STFrfrT (TT) TT yR$«l sn^jfrF (TT) VK R%3FF f t R^M i  %n*i ?r-<t>KH"Rd •Hi-HiPi'ti > r&g33l  

1. *3T^fsrf^ra%^tsr#+KHl>d ^imiRi+ -CSXR^IR^I ft^FT T ft~*nTfrf  %• (?nfN"ATTfM)  

2. (^) * W ^RT 3f TTfTTg^fr +HR-4T f t ^FTT sft ?TTfrm"  

(W) ^ ft, <ft W ^FK % STf^R^ (ff) f t WTT TfT  

(^nfhi'/TTT^M)  

3. (^) * W ^RT 3f ff # ST^q- 3|Rd<:=| Off) (^KI3<u|H^H STTjf^, *j^T 5FT 3TTf^) f t ^FTT Zttfitrt f  (W) ^ f t ?f> W ^FTT % 3Tf^R5T Off) f t WTT  

W ^ t  

4. (a) **WfTffftff f RlRld + KHRd.HmiR|<=b-cSxR<lR^I ^ftRff  ^ ft, •?ft W Tt  

(b)<=bKHRd^HlRl<=b-4xK<lR^I f t ^fRFd" Rf^- ^  

ft ^ f  

^TTTRWft ^ ^ft ywiR d HR^HniarfTT +14*^1 wt RJ^N^D+H  

_ Mft f t 2nRi<=b ^Tft + KH7U WTTRpF + MlR=ld fR"^TFft HR^Hdlstf ^TT^FfsFff f t ^MRR  3T^T  

5. +KH)\d ^imiPl+ -CSTR^IR^I *|RR ^ W R  

6. R^^R^^tf^^aft^R^^TPT  

7. RtsrfRrr # TT^T 3TR ^FT (^rf w TR *f -iR<-iRid SFTTTRT ^T ^t ^rRw)  

8. RTT N ^ f %^TR^Rf%TTITTT^tTT^3TR^TRc|<U|  

(a)RxTl^ ^ f f^^ft^^n^fwsRTTR r  

(w) sr^rf^r sFTTTf^r, ^ frt ft;  

(n") RTTN ^f^TTRRRT^F K %• SFTTTRT T#f t *Tf^ m R=I<UI ft% f^n w f  (1) (2) (3) (4) (5) (6) (7) (8)  

^.Tt.  

STKHR^HHI  

^ r , •Rra%  

HR^TMHI  srnfrf  

HR^TMHI  (1)FTFfrT  

(2)3*  

TT^rsfR  

SFTTT1%  HR^TMHI  

HR-MHniarf  

^HM(1 )  HR-MHHI  

wfft^rt  SFTTTf^T  

Rt^HKH  T^Rfff

28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

1  

2  

3  

$5T  

*f>HKH T^f# ^T R=RU| ^:  

NH +1  

HHRw  

HR^HII J  <HK<*>MsM  

^1 <b\A*H  ^R"(2)  

^Xi ftq^ TT SFRTRT T # ^ f ^?r % ^TTTI  

3TR ^T^ff ark ^ftft % 3T5FTT # ^T TfT | l  

wrft srfsrf^TR", 2013 ^ t mrr 188 #• ^T-STTTT (1) *r ^f^? r ^jfsnr Tr^r^rrf % *TFT, wf t ITTTT ^ t *Tf ^fcntM^r w %  

1. ^^R<i<tf ^<^*qi<iiT ^^04=1^1 <T^>TR=KUI ^tap^^fsq-diisiKTTT^f f%^i ^  

(¥) ^Rfsra" 'TST^R ^T ^TFT ark 7RST # STfft  

(*T) *if^TM^FIT/*i °M =1 £ I < #• 3Pf1%  

( ) ^ , ^ ^t f ft, '?T%r Ttf^T *TT ^R W TT ^Rf R #• g^T 3Tf  

(¥. ) ^T ^FTT ?T #• *Tf 7tf%?T# ^TT ^TPTT3?f *TT TT^TfK WJ sfrf%W  

( ) «fr# % ^"kn ^t m^m (#)  

(??) srf^T, ^ # t ft", % ^T *T ^ f SRTTl%  

(h) STTTT 188 % WR" H <«&<*> % at?pk ^TT s^rf ^ mrnvn 3Tflr%?R *f TTTf^r ft^ r t^^i # wrttw  2. ap^^T^ISIK^TTyHin *iR<*l :TT »M<=(**)1*TT*i<^=l£K^n'R«Kul  

(¥) ^Rfsra" 'TST^R ^T ^TFT aftr ^RST ^ t ^ff t  

( ? ) ^f%?T/^RFTT/^RfR #• ^Tfft  

( ) *if^TM^FIT/*i ^ =1 £ I < #• 3T^flT  

( ) ^ , ^ ^t f ft, *T%T ^tf^T *TT ^R W TT ^Rf R #• ^5^1" ?Tt

[*tFT II-TsT1^ 3(i)] «TKcT ^TT UW^ : smmw 29  

(??) Sff^T, R^ # t ft", % ^R *T #fd" SRTTl%  

1.*SfTTT 134 % 3R^TK *m-M<*> ^R *T srfgRRRR ?pR T^T ^ R% (R ^ ^ ftR*, ^NlHO w # ftR* affc SRT <^l ^  

R]|d") ^TeTR  

2. snrr129%3T^rK'H^i^fciRi4)^TR=i<|J| ^er^r  

3. RR^F RSTFR srfSR^R if ?pR T^T 3HJ1 + K R|T ^*R 7RR d"«R sfR ^TT^" W\ R=l<«l  

4. RR^ F WTTTW srfsr^R 3)i-M!Pid R|T ^RTRR?F R sfrr^TT^"^T PM<UI 5^ 3  

5 Rifl ^ ^^TT<=llR'=h3T^TSrTT1iT3Tfsr%?R%RwK^T^^^<H T^T W R  

6. mrr143%3f?r%3R^^^^rN"#^Rft5n"ftTtt W R  

7. **mR34%3RRTCRfi^^^3Tf^lPl d WTR sffc RR %W ^t ?R W R  

8. W R 1 TTg-3TR ^f t ^feTR  

9. W R # TTg- 3TR ftq^ ^feTR  

10. ¥RR4R R ^T PM<U| W  

11. 3F3T^Pd^1^TRd<|J| ^feTR  

12.t#TOWR ^ W R  

t ; ^ Tjf% ^R T ^f% 3RT -iR^lPjd *HR Pi=l<u|, WR F ^ R ^ dRT WTR affc fTR ^RIT Mk 3fR ^ffs R WTRR R %  3FRK f pRTT ?nfr ^R > srfsTRTR", 2013 % 3FR^RRf^R ^PRF^R%• fRTSTftd" sfR 3rf?)tWlPld | l  

t ^ f sftgf%wmrf f%^ft^M+id aftrR?RR%3R^TRWTMk w ^ w#3fRTft^RR*rfr^^| i  ^f^RTR#%RR5 F (RR¥ /RfAR) % TR^R *TW * ^TR RfsPfR f%R ^RT | l  W WT TK fRTSR W W R ^ R % 7RST R  

ftpRR ^R *f ffRSTkd"  

^R> % ^RST f?R3FF R WPF R R^R  

*KHH  

*R^?FF R W T R^PF ^T #T 3TTf TR; R 5RSR? ^ 3TRR^ ^-; R ^RFRT WTT, R^ R^[ ft, R ^ R ^T 3TRR^ ^Rf  (*RfI#W , ^"STTt^rTT^STTt^^R^R^f, 3^R 3TR-^T ^T ^T ^#R3" ^ )  

[W.tf. 1/19/201 3R>TT?T-V ]

30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

MINISTRY OF CORPORATE AFFAIRS  

NOTIFICATION  

New Delhi,the 31st March, 2014  

G.S.R.239 (E).- In exercise of the powers conferred under 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, and in supersession of the Companies (Central  Government’s) General Rules and Forms, 1956 or any other rules prescribed under the Companies Act, 1956 (1 of 1956)  on matters covered under these rules, except as respects things done or omitted to be done before such supersession, the  Central Government hereby makes the following rules, namely:-

1. Short title and commencement. -

(1) These rules may be called the Companies (Accounts) Rules, 2014.  

(2) They shall come into force on the 1st day of April, 2014.  

2. Definitions.- (1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Companies Act, 2013 (18 of 2013);  

(b) “Annexure” means the Annexure to these rules;  

(c) “Fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;  

(d) ”Form” or ‘e-Form” means a form set forth in Annexure to these rules which shall be used for the matter to which it  relates;  

(e) “Schedule” means the Schedule to the Act;  

(f) “section” means the section of the Act;  

(2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies  (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in  the said Rules.  

3. Manner of books of account to be kept in electronic mode.- (1) The books of account and other relevant books and  papers maintained in electronic mode shall remain accessible in India so as to be usable for subsequent reference.  

(2) The books of account and other relevant books and papers referred to in sub-rule (1) shall be retained completely in  the format in which they were originally generated, sent or received, or in a format which shall present accurately the  information generated, sent or received and the information contained in the electronic records shall remain complete  and unaltered.  

(3) The information received from branch offices shall not be altered and shall be kept in a manner where it shall depict  what was originally received from the branches.  

(4) The information in the electronic record of the document shall be capable of being displayed in a legible form.  

(5) There shall be a proper system for storage, retrieval, display or printout of the electronic records as the Audit  Committee, if any, or the Board may deem appropriate and such records shall not be disposed of or rendered unusable,  unless permitted by law:  

Provided that the back-up of the books of account and other books and papers of the company maintained in electronic  mode, including at a place outside India, if any, shall be kept in servers physically located in India on a periodic basis.  

(6) The company shall intimate to the Registrar on an annual basis at the time of filing of financial statement- (a) the name of the service provider;  

(b) the internet protocol address of service provider;  

(c) the location of the service provider (wherever applicable);  

(d) where the books of account and other books and papers are maintained on cloud, such address as provided  by the service provider.  

Explanation.- For the purposes of this rule, the expression "electronic mode" includes “electronic form” as defined in  clause (r) of sub-section (1) of section 2 of Information Technology Act, 2000 (21 of 2000) and also includes an  electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of  2000) and “books of account ” shall have the meaning assigned to it under the Act.

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 31  

4. Conditions regarding maintenance and inspection of certain financial information by directors.- (1) The  summarised returns of the books of account of the company kept and maintained outside India shall be sent to the  registered office at quarterly intervals, which shall be kept and maintained at the registered office of the company and  kept open to directors for inspection.  

(2) Where any other financial information maintained outside the country is required by a director, the director shall  furnish a request to the company setting out the full details of the financial information sought, the period for which such  information is sought.  

(3) The company shall produce such financial information to the director within fifteen days of the date of receipt of the  written request.  

(4) The financial information required under sub-rules (2) and (3) shall be sought for by the director himself and not by  or through his power of attorney holder or agent or representative.  

5. Form of Statement containing salient features of financial statements of subsidiaries.- The statement containing  the salient feature of the financial statement of a company’s subsidiary or subsidiaries, associate company or companies  and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in Form AOC-1.  

6. Manner of consolidation of accounts.- The consolidation of financial statements of the company shall be made in  accordance with the provisions of Schedule III of the Act and the applicable accounting standards:  

Provided that in case of a company covered under sub-section (3) of section 129 which is not required to  prepare consolidated financial statements under the Accounting Standards, it shall be sufficient if the company complies  with provisions on consolidated financial statements provided in Schedule III of the Act.  

7. Transitional provisions with respect to Accounting Standards.- (1) The standards of accounting as specified under  the Companies Act, 1956 (1 of 1956) shall be deemed to be the accounting standards until accounting standards are  specified by the Central Government under section 133.  

(2) Till the National Financial Reporting Authority is constituted under section 132 of the Act, the Central Government  may prescribe the standards of accounting or any addendum thereto, as recommended by the Institute of Chartered  Accountants of India in consultation with and after examination of the recommendations made by the National Advisory  Committee on Accounting Standards constituted under section 210A of the Companies Act, 1956 (1 of 1956).  

8. Matters to be included in Board’s report.- (1) The Board’s Report shall be prepared based on the stand alone  financial statements of the company and the report shall contain a separate section wherein a report on the performance  and financial position of each of the subsidiaries, associates and joint venture companies included in the consolidated  financial statement is presented.  

(2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in  sub-section (1) of section 188 in the Form AOC-2.  

(3) The report of the Board shall contain the following information and details, namely:-

(A) Conservation of energy-

(i) the steps taken or impact on conservation of energy;  

(ii) the steps taken by the company for utilising alternate sources of energy;  

(iii) the capital investment on energy conservation equipments;  

(B) Technology absorption-

(i) the efforts made towards technology absorption;  

(ii) the benefits derived like product improvement, cost reduction, product development or import substitution;  (iii) in case of imported technology (imported during the last three years reckoned from the beginning of the  financial year)-

(a) the details of technology imported;  

(b) the year of import;  

(c) whether the technology been fully absorbed;  

(d) if not fully absorbed, areas where absorption has not taken place, and the reasons thereof; and  (iv) the expenditure incurred on Research and Development.

32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(C) Foreign exchange earnings and Outgo

The Foreign Exchange earned in terms of actual inflows during the year and the Foreign Exchange outgo  during the year in terms of actual outflows.  

(4) Every listed company and every other public company having a paid up share capital of twenty five crore rupees or  more calculated at the end of the preceding financial year shall include, in the report by its Board of directors, a  statement indicating the manner in which formal annual evaluation has been made by the Board of its own performance  and that of its committees and individual directors.  

(5) In addition to the information and details specified in sub-rule (4), the report of the Board shall also contain - (i) the financial summary or highlights;  

(ii) the change in the nature of business, if any;  

(iii) the details of directors or key managerial personnel who were appointed or have resigned during the year;  

(iv) the names of companies which have become or ceased to be its Subsidiaries, joint ventures or associate companies  during the year;  

(v) the details relating to deposits, covered under Chapter V of the Act,-

(a) accepted during the year;  

(b) remained unpaid or unclaimed as at the end of the year;  

(c) whether there has been any default in repayment of deposits or payment of interest thereon during the  year and if so, number of such cases and the total amount involved-

(i) at the beginning of the year;  

(ii) maximum during the year;  

(iii) at the end of the year;  

(vi) the details of deposits which are not in compliance with the requirements of Chapter V of the Act;  

(vii) the details of significant and material orders passed by the regulators or courts or tribunals impacting the going  concern status and company’s operations in future;  

(viii) the details in respect of adequacy of internal financial controls with reference to the Financial Statements.  

9. Disclosures about CSR Policy.- The disclosure of contents of Corporate Social Responsibility Policy in the Board’s  report and on the company’s website, if any, shall be as per annexure attached to the Companies (Corporate Social  Responsibility Policy) Rules, 2014.  

10. Statement containing salient features of financial statements.- The statement containing features of documents  referred to in first proviso to sub-section (1) of section 136 shall be in Form AOC-3.  

11. Manner of circulation of financial statements in certain cases.- In case of all listed companies and such public  companies which have a net worth of more than one crore rupees and turnover of more than ten crore rupees, the  financial statements may be sent-

(a) by electronic mode to such members whose shareholding is in dematerialised format and whose email Ids  are registered with Depository for communication purposes;  

(b) where Shareholding is held otherwise than by dematerialised format, to such members who have positively  consented in writing for receiving by electronic mode; and  

(c) by despatch of physical copies through any recognised mode of delivery as specified under section 20 of  the Act, in all other cases.  

12. Filing of financial statements and fees to be paid thereon.-

(1) Every company shall file the financial statements with Registrar together with Form AOC-4.  (2) The class of companies as may be notified by the Central Government from time to time, shall mandatorily file their  financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may  specify the manner of such filing under such notification for such class of companies.  

Explanation.- For the purposes of this sub-rule, the term “Extensible Business Reporting Language” means a  standardised language for communication in electronic form to express, report or file financial information by companies  under this rule.  

(3) The fees or additional fees referred to in sub-section (1) of section 137 and in the second proviso to the said sub section and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees)  Rules, 2014.

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 33  

13. Companies required to appoint internal auditor.- (1) The following class of companies shall be required to  appoint an internal auditor or a firm of internal auditors, namely:-

(a) every listed company;  

(b) every unlisted public company having-

(i) paid up share capital of fifty crore rupees or more during the preceding financial year; or  

(ii) turnover of two hundred crore rupees or more during the preceding financial year; or  

(iii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore  rupees or more at any point of time during the preceding financial year; or  

(iv) outstanding deposits of twenty five crore rupees or more at any point of time during the preceding financial  year; and  

(c) every private company having-

(i) turnover of two hundred crore rupees or more during the preceding financial year; or  

(ii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore  rupees or more at any point of time during the preceding financial year:  

Provided that an existing company covered under any of the above criteria shall comply with the requirements of section  138 and this rule within six months of commencement of such section.  

Explanation.- For the purposes of this rule –  

(i) the internal auditor may or may not be an employee of the company;  

(ii) the term “Chartered Accountant” shall mean a Chartered Accountant whether engaged in practice or not.  

(2) The Audit Committee of the company or the Board shall, in consultation with the Internal Auditor, formulate the  scope, functioning, periodicity and methodology for conducting the internal audit.  

Annexure  

Form AOC-I  

(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014)  Statement containing salient features of the financial statement of subsidiaries/associate companies/joint ventures  Part “A”: Subsidiaries  

(Information in respect of each subsidiary to be presented with amounts in Rs )  

1. Sl. No.  

2. Name of the subsidiary  

3. Reporting period for the subsidiary concerned, if different from the holding company’s reporting period  

4. Reporting currency and Exchange rate as on the last date of the relevant Financial year in the case of foreign  subsidiaries.  

5. Share capital  

6. Reserves & surplus  

7. Total assets  

8. Total Liabilities  

9. Investments  

10. Turnover  

11. Profit before taxation  

12. Provision for taxation  

13. Profit after taxation

34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

14. Proposed Dividend  

15. % of shareholding  

Notes: The following information shall be furnished at the end of the statement:  

1. Names of subsidiaries which are yet to commence operations  

2. Names of subsidiaries which have been liquidated or sold during the year.  

Part “B”: Associates and Joint Ventures  

Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint  Ventures  

Name of Associates/Joint Ventures  

1. Latest audited Balance Sheet Date  

2. Shares of Associate/Joint Ventures held by the  company on the year end  

No.  

Amount of Investment in Associates/Joint Venture  Extend of Holding %  

3. Description of how there is significant influence  

4. Reason why the associate/joint venture is not  consolidated  

5. Networth attributable to Shareholding as per latest  audited Balance Sheet  

6. Profit / Loss for the year  

i. Considered in Consolidation  

i. Not Considered in Consolidation  

Name 1 Name 2 Name 3  

1. Names of associates or joint ventures which are yet to commence operations.  2. Names of associates or joint ventures which have been liquidated or sold during the year.  Note : This Form is to be certified in the same manner in which the Balance Sheet is to be certified.

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 35  

Form No. AOC-2  

(Pursuant to clause (h) of sub-section (3)of section 134 of the Act and Rule 8(2) of the Companies  (Accounts) Rules, 2014)  

Form for disclosure of particulars of contracts/arrangements entered into by the company with  related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including  certain arms length transactions under third proviso thereto  

1. Details of contracts or arrangements or transactions not at arm’s length basis  

(a) Name(s) of the related party and nature of relationship  

(b) Nature of contracts/arrangements/transactions  

(c) Duration of the contracts / arrangements/transactions  

(d) Salient terms of the contracts or arrangements or transactions including the value, if any  (e) Justification for entering into such contracts or arrangements or transactions  

(f) date(s) of approval by the Board  

(g) Amount paid as advances, if any:  

(h) Date on which the special resolution was passed in general meeting as required under first proviso to  section 188  

2. Details of material contracts or arrangement or transactions at arm’s length basis  

(a) Name(s) of the related party and nature of relationship  

(b) Nature of contracts/arrangements/transactions  

(c) Duration of the contracts / arrangements/transactions  

(d) Salient terms of the contracts or arrangements or transactions including the value, if any:  (e) Date(s) of approval by the Board, if any:  

(f) Amount paid as advances, if any:  

Form shall be signed by the persons who have signed the Board’s report.

36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

FORM AOC-3  

(Pursuant to first proviso to sub-section (1) of section 136 of the Act and Rule 10 of Companies (Accounts) Rules, 2014)  Statement containing salient features of Balance Sheet and Profit and Loss Account  

Form of Abridged Financial Statements  

Name of the Company ………………  

Abridged Balance Sheet as at ………………  

(Rupees in …….)  Figures at the end of  

Sr  

No.  

Particulars Current  period  

reporting Previous reporting  

Previous  

period  

(DD/MM/YY)  

I  

EQUITY AND LIABILITIES  

(1)  

Shareholders’ funds  

(a) Paid-up Share Capital  

(i) Equity  

(ii) Preference  

(b) Reserves and surplus  

(i) Capital Reserves (including  

Revaluation reserve, if any)  

(ii) Revenue Reserves  

(iii) Surplus  

(c ) Money received against share  

warrants  

(DD/MM/YY)  

(2) Share application money pending allotment  (3) Non-current liabilities  

(a) Long-term borrowings  

(b) Deferred tax liabilities(Net)  

(c) Other Long-term liabilities  

(d) Long-term provisions  

(4) Current liabilities  

(a) Short-term borrowings  

(b) Trade Payables  

(c) Other current liabilities  

(d) short-term provisions  

Total of (1) to (4)  

II. ASSETS  

(5) Non-current assets  

(a) Fixed assets  

(i) Tangible assets ( original cost less  

Depreciation)  

(ii) Intangible assets (original cost less  Depreciation/amortisation)

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 37  

(iii) Capital work-in-progress  

(iv) Intangible assets under development  

(b) Non-current investments  

(c ) Deferred tax assets (net)  

(d) Long-term loans and advances  

(e) Other Non-Current Assets  

(6) Current assets  

(a) Current investments  

(b) Inventories  

(c ) Trade Receivables  

(d) cash and cash equivalents  

(e) short-term loans and advances  

(f) Other current assets  

Total of (5) to (6)  

Note: Complete Balance Sheet, Statement of Profit and Loss, other statements and notes thereto  prepared as per the requirements of Schedule III to the Act are available at the Company’s website at  link……………………  

Abridged Profit and Loss Account for the year ended on …………  

(Rupees in ……..)  

Sr.No.  

I  

II  

III  

IV  

(a)  

(b)  

(c)  

(d)  

(e)  

(f)  

Particulars  

Income  

Revenue from operations(details  to be given as  

per *)  

Other Income  

Total Income(I+II)  

Expenditure  

Cost of materials consumed  Purchase of stock-in-trade  

Changes in inventories of  finished goods, work-in-progress  and stock-in-trade  

Employee benefit expense  Finance costs  

Depreciation and amortisation  expenses  

Figures for the current  reporting  

period(DD/MM/YY)  

Figures for the  previous reporting  period(DD/MM/YY)

38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(g)  

V  

VI  

VII  

VIII  IX  

X  

XI  

XII  XIII  XIV  

XV  XVI  

Other expenses  

Total Expenditure  

(a to g)  

Profit before exceptional and  extraordinary items and tax  

(III-IV)  

Exceptional items  

Profit before extraordinary items  and tax  

(V-VI)  

Extraordinary items  

Profit/(loss) before tax (VII-VIII)  1.Tax expense  

2. Deferred tax  

Profit/(Loss) after tax for the  period from continuing  operations (IX-X)  

Profit/(loss)from discontinued  operations  

Tax expenses of discontinued  operations  

Profit/(loss) from discontinued  operations (after tax) (XII-XIII)  

Profit/(Loss) for the year  (XI+XIV)  

Earnings per equity share:  (a) Basic  

(b) Diluted  

* Details of Revenue from Operations:  

a) In respect of a company other than a finance company, revenue from operations shall be disclosed as under:  (Rupees in ……….)  

S.No  

I  

II  

III  

IV  

Particulars  

Sale of products manufactured  Sale of goods traded  

Revenue from services provided  Other Operational Revenue  

Figures for the current  reporting period  

(DD/MM/YY)  

Figures for the  previous reporting  period(DD/MM/YY)

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 39  

(b) In respect of a finance company, revenue from operations shall be disclosed as under:  

(a) Revenue from interest; and  

(b) Revenue from Other financial services  

NOTES TO THE ABRIDGED BALANCE SHEET AND THE ABRIDGED PROFIT  

AND LOSS ACCOUNT  

1. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial  statements as per Schedule III or as near thereto as possible.  

2. The total amount of contingent liabilities and that of commitments should be shown separately.  

3. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by  the auditors or which form a subject matter of qualification by the auditor should be reproduced.  

4. If fixed assets are revalued, the amount of revaluation to be shown separately for the first five years subsequent to  the date of revaluation.  

5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown  separately.  

6. Amount, if material, by which any item shown in the profit and loss account are affected by any change in the  accounting policy, should be disclosed separately.  

7. Notes shall include the notes, if any, contained in the complete financial statements pertaining to the following:  (a) Period and amount of defaults on the balance sheet date in repayment of loans and interest.  (b) Amalgamations, acquisitions, restructurings and demergers during the reporting period.  (c) Material events affecting the going concern assumption.  

(d) Investigation and inspection conducted or ordered under the provisions of Companies Act, 2013.  (e) Non-compliance with any law during the reporting period.  

(f) Any other note considered significant by the management.  

8. Book value and Market value of quoted Investments (both for current year as well as previous year) be mentioned.  9. Notes in the abridged balance sheet should be given the same number as in the main balance sheet.  10. Disclosure of Related Party Transaction shall be made in terms of the requirements of Accounting Standards.  11. Details of cash and cash equivalents shall be disclosed as follows:  

(a) Balances with banks;  

(b) Cheques, drafts on hand;  

(c) Cash in hand;  

(d) Others ( specify nature)  

12. In terms of Accounting Standard (AS)3, Cash Flow Statement, wherever required and notified, the following  abridged Cash Flow Statement shall be included:  

Abridged Cash Flow Statement  

Figures for the current Figures for the previous  

reporting period reporting period  

1. Cash flows from  

Operating activities  

2. Cash flows from  

Investing activities  

3. Cash flows from  

Financing activities  

4. Net increase/(decrease)

40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

In cash and cash  

Equivalents  

5. Cash and cash equivalents  

At the beginning of period  

6. Cash and cash equivalents  

At the end of period  

13. Segment revenue, segment capital employed(segment assets minus segment liabilities) and segment result for  business segments or geographical segments, whichever is the enterprise’s primary basis of segment  reporting(disclosure of segment information shall be presented) only if the company is required, in terms of  Accounting Standards.  

14. Level of rounding off should be the same as in the main balance sheet and the profit and loss account.  

15. Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies  require any change in treatment or disclosure including addition, amendment, substitution or deletion in the  head/subhead or any changes inter se in the financial statements or statements forming part thereof, the same shall  be made.  

The above stated salient features of the Balance Sheet and the Profit and Loss Account should be authenticated in  the same manner as the Main financial statements.  

AUDITOR’S REPORT  

Auditor’s Report shall be submitted by the statutory auditors in accordance with the Auditing Standards. Auditor’s  report on unabridged financial statements shall also be given.  

DIRECTOR’S REPORT  

Salient features of Director’s Report shall be disclosed.  

CONSOLIDATED FINANCIAL STATEMENTS  

1. Where a company is required to prepare Consolidated Financial Statements, i.e. consolidated balance sheet and  consolidated statement of profit and loss, the company shall mutatis mutandis follow the requirements of Schedule  III of the Act, as applicable to a company in the preparation of balance sheet and statement of profit and loss. In  addition, the consolidated financial statements shall disclose the information as per the requirements specified in the  applicable Accounting Standards including the items specified at Serial numbers (1) and (2) under the heading  “general instructions for the preparation of consolidated financial statements” contained in the said Schedule.  

Note : To be certified in the same manner in which the Balance Sheet is to be certified.  

FORM AOC-4  

[See section 137 of the Companies Act, 2013 and Rule 12(1)  of Companies (Accounts) Rules, 2014  

Note-

-All fields marked in *are to be mandatorily filled.  

Form for filing financial  statement and other  documents with the Registrar  

-Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off  in any other unit like hundreds, thousands, lakhs, millions or crores.  

Authorised capital of the company as on the date of filing (in Rs.)  

Number of members of the company as on the date of filing  

SEGMENT- I: INFORMATION AND PARTICULARS IN RESPECT OF BALANCE SHEET  Part A  

I. General information of the company  

1. (a) Corporate identity number (CIN) of company (Pre-fill)  

(b) Global location number (GLN) of company  

2. Name of the company

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 41  

3. (a) Address of the registered office of the company  

(b) *e-mail ID of the company  

4(a) *Financial year to which balance sheet relates  

From (DD/MM/YYYY) To (DD/MM/YYYY)  

(b) * Date of Board of directors’ meeting in which balance sheet was approved (DD/MM/YYYY)  

(c) Details of director(s), Managing Director, manager, secretary of the company who have signed the balance sheet  Following details are to be entered only in case date of balance sheet is on or after 1st July ‘2007  Provide Director Identification number (DIN) in case of director, Managing Director and Income–tax permanent account  number (Income-tax PAN) in case of manager, secretary  

DIN or Income-tax PAN (Pre-fill) Designation  

Name  

Date of signing of balance sheet (DD/MM/YYYY)  

[Information to be provided for each person]  

5. (a) * Date of Board of directors’ meeting in which Board’s report referred to under section 134 was approved  (DD/MM/YYYY)  

(b) Details of director(s), Managing Director who have signed the Board’s report  

Following details are to be entered only in case date of Board of directors’ meeting is on or after 1st July’ 2007  DIN (Pre-fill) Designation  

Name  

Date of signing of Board’s report (DD/MM/YYYY)  

[Information to be provided for each person]  

6. * Date of signing of reports on the balance sheet by the auditors (DD/MM/YYYY)  7. (a) * Whether annual general meeting (AGM) held ____ Yes No  

(b) If yes, date of AGM (DD/MM/YYYY)  

(c) *Due date of AGM (DD/MM/YYYY)  

(d) Date of AGM in which accounts are adopted by shareholders (DD/MM/YYYY)  (e) *Whether any extension for financial year or AGM granted __ Yes NO  

(f) If yes, due date of AGM after grant of extension (DD/MM/YYYY)  8. (a) *Whether the company is a subsidiary company as defined under section 2(87) ____ Yes ____ No  (b) CIN of the holding company, if applicable (Pre- Fill)  (c) Name of the holding company  

(d) Provision pursuant to which the company has become a subsidiary  

9.(a) * Whether the company has a subsidiary company as defined under section 2(87) ___Yes__ No  (b) If yes, then indicate number of subsidiary company(s)  

CIN of subsidiary company  

Name of the subsidiary company  

Section under which the company has become a subsidiary  

(Pre-fill all)  

10. *Number of auditors  

(I) (a) Category of auditor individual Auditor’s firm  

(b) *Income-tax PAN of auditor or auditor’s firm  

(c)* Name of the auditor or auditor’s firm

42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(d) * Membership number of auditor or auditor’s firm’s registration number  

(e) Address of the auditor or auditor’s firm  

Line I  

Line II  

* City * State  

Country *Pin code  

(f) Details of the member representing the above firm  

Name  

Membership number  

(g) * SRN of Form relating to appointment of auditors  

[Information to be provided for each person]  

11. (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of  India) has commented upon or supplemented the audit report under section 143 of the  

Companies Act, 2013 Yes No  

(b) Provided details of comment(s) or supplement(s) received from CAG of India  

(c) Director’s reply(s) on comments received from CAG of India  

(d) Whether CAG of India has conducted supplementary or test audit under section 143 _Yes _ No  12. (a) *Whether Schedule III of the Companies Act, 2013 is applicable ____ Yes ____ NO  (b)*Type of Industry  

Note: In case the type of industry is other than Banking or Power or Insurance or NBFC, then  select Commercial and Industrial (C&I).  

Part –B I. BALANCE SHEET (As per Schedule III to the Companies Act, 2013 applicable for the financial year  commencing on or after 1.4.2011)  

I. (1)  

(2)  

(3)  

(4)  

Particulars  

EQUITY AND LIABILITIES  

Shareholders’ funds  

(a) Share capital  

(b) Reserves and surplus  

(c) Money received against share warrants  Share application money pending  allotment  

Non-current liabilities  

(a) Long-term borrowings  

(b) Deferred tax liabilities (net)  

(c) Other long term liabilities  

(d ) Long term provisions  

Current liabilities  

(a)Short-term borrowings  

(b)Trade payables  

(c ) Other current liabilities  

(d) Short-term provisions  

TOTAL  

Figures as at the end of  (Current reporting  period) (in  Rs.)  

(DD/MM/YYYY)  

Figures as the end of  (Previous reporting  period) (in Rs.)  

(DD/MM/YYYY)

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 43  

II.  (1)  

(2)  

ASSETS  

Non-current assets  

(a)Fixed assets  

(i) Tangible assets  

(ii)Intangible assets  

(iii) Capital work-in progress  

(iv) Intangible assets under development  (b) Non-current Investments  

(c ) Deferred tax assets (net)  

(d)Long-term loans and advances  (e ) Other non-current assets  

Current assets  

(a) Current investments  

(b)Inventories  

(c ) Trade receivables  

(d) Cash and cash equivalents  

(e ) Short-term loans and advances  (f)Other current assets  

TOTAL  

Part I. BALANCE SHEET (Applicable for financial year commencing before 01.04.2011)  

Particulars  

Sources of funds  

Paid-up capital  

Share application money  

(pending allotment)  

Reserve and surplus  

Secured loans  

Unsecured loans  

Deferred tax liabilities (Net)  

Other (Please specify)  

TOTAL  

Application of funds  

Gross fixed assets (including intangible assets)  Less: depreciation and amortization  Net fixed assets  

Capital work- in-progress  

Investments  

Deferred tax assets (Net)  

Current assets, loans and advances  

(a)Inventories  

(b)Sundry debtors  

(c )Cash and bank balances  

(d) Other current assets  

(e )Loans and advances  

Less: Current liabilities and provisions  

Figures as at the end of  (Current financial year)  (in Rs.)  

Figures for the period  (Previous financial year)  (in Rs.)

44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

(a)Liabilities  

(b)Provisions  

Net current assets  

Miscellaneous expenditure to the extent not  

written off or adjusted  

Profit and loss account  

Other (Please specify)  

TOTAL 0.00 0.00  

II. Detailed Balance sheet items (Amount in Rs. ) as on balance sheet date (Applicable in case of financial year  commencing on or after 01.04.2011)  

A. Details of long term borrowings (unsecured)  

Particulars  

Bonds/ debentures  

Term Loans  

-From banks  

-From other parties  

Deferred payment liabilities  Deposits  

Loans and advances from related  parties  

Long term maturities of financial  lease obligations  

Other loans & advances  

Total long term borrowings  (unsecured)  

Out of above total, aggregate  amount guaranteed by directors  

Current reporting period Previous reporting period  

B. Details of short term borrowings (unsecured)  

Particulars  

Loans repayable on demand  -From banks  

-From other parties  

Loans and advances from related  parties  

Deposits  

Other loans and advances  

Total short term borrowings  (unsecured)  

Out of above total, aggregate  amount guaranteed by directors  

Currents reporting period Previous reporting period  

C. Details of long term loans and advances (unsecured, considered good)  

Particulars  

Capital advances  

Security deposits  

Loans and advances to other related  parties  

Other loans and advances  

Total long term loan and advances  Less: Provision/ allowance for bad  and doubtful loans and advances  -From related parties  

-From others  

Current reporting period Previous reporting period

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 45  

Net long term loan and advances  

(unsecured, considered good)  

Loans and advances due by  

directors/ other officers of the  

company (refer note 6.L.(iv) of  

Schedule III)  

D. Details of long term loans and advances (doubtful)  

Current reporting period Previous reporting period  

Capital advances  

Security deposits  

Loans and advances to related  

parties  

Other loans and advances  

Total long term loan and advances  

Less : Provision/ allowance for bad  

and doubtful loans and advances  

-From related parties  

-From others  

Net long term loan and advances  

(doubtful)  

Loans and advances due by  

directors/ other officers of the  

company (refer note 6. L(iv) of  

Schedule III)  

E. Details of trade receivables  

Particulars  

Secured, considered  good  

Unsecured,  

considered good  Doubtful  

Total trade  receivables  

Less: provision/  allowance for bad  and doubtful debts  Net trade  receivables  

Debt due by  (directors/others  officers of the  company (refer note  6.M(iii) of Schedule  III)  

Current reporting  period  

Exceeding six  months  

Within six months  

Previous reporting  period  

Exceeding six  months  

Within six months  

III. Financial parameters – Balance sheet items (Amount in Rs. ) as on balance sheet date (unless specified  otherwise)  

1. *Amount of issue for contracts without payment received in cash during reporting period

46 TH E GAZETT E O F INDI A : EXTRAORDINAR Y [PART II—SEC. 3(i)]  

2. *Share application money given  

3. *Share application money given during the reporting period  

4. *Share application money received during the reporting period  

5. *Paid-up capital held by foreign company per cent  

6. *Paid-up capital held by foreign holding and/ or through its subsidiaries per cent  7. *Number of shares bought back during the reporting period  

8. *Deposits accepted or renewed during the reporting period  

9. *Deposits matured and claimed but not paid during reporting period  

10. *Deposits matured and claimed but not paid  

11. *Deposits matured, but not claimed  

12. *Unclaimed matured debentures  

13. *Debentures claimed but not paid  

14. *Interest on deposits accrued and due but not paid  

15. *Unpaid dividend  

16. *Investment in subsidiary companies  

17. *Investment in government companies  

18. *Capital reserve  

19. *Amount due for transfer to Investor Education and Protection Fund (IEPF)  

20. *Inter-corporate deposits  

21. *Gross value of transaction as per AS- 18 (if applicable)  

22. *Capital subsidies or grants received from government authority(s)  

23. *Calls unpaid by directors  

24. *Calls unpaid by others  

25. *Forfeited shares (amount originally paid-up)  

26. *Forfeited shares reissued  

27. *Borrowing from foreign institutional agencies  

28. *Borrowing from foreign companies  

29. *Inter-corporate borrowings -secured  

30. *Inter-corporate borrowings –unsecured  

31. *Commercial Paper  

32. *Conversion of warrants into equity shares during the reporting period  

33. *Conversion of warrants into preference shares during the reporting period  

34. *Conversion of warrants into debentures during the reporting period  

35. *Warrants issued during the reporting period (In foreign currency)  

36. *Warrants issued during the reporting period (In Rs. )  

37. *Default in payment of short term borrowings and interest thereon  

38. *Default in payment of long term borrowings and interest thereon  

39. *Whether any operating lease has been converted to financial lease or vise-a-versa__ Yes ___ No  Provides details of such conversions  

40. Net Worth of the company  

41. Number of shareholders to whom shares allotted under private placement  

during the reporting period  

42. *Secured Loan  

43. *Gross fixed assets (including intangible assets)  

44. *Depreciation and amortization  

45. *Miscellaneous expenditure to the extent not written off or adjusted

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 47  

IV. Shares capital raised during the reporting period (Amount in Rs.)  

Equity shares Preference shares Total  

(a) Public issue  

(b) Bonus issue  

(c ) Rights issue  

(d) Private placement arising out of conversion  

of debentures/ preference shares  

(e) Other private placement  

(f) Preferential allotment arising out of  

conversion of debentures/ preference shares  

(g) Other preferential allotment  

(h) Employee Stock Option Plan (ESOP)  

(i) Other  

(j) Total amount of shares capital raised during  

the reporting period  

V . Details of qualification(s), reservation(s) or adverse remark(s) made by auditors  

1. *Whether auditors’ report has been qualified or has any reservations or contains adverse remarks ___ Yes ___ No  2. (a) Auditor’s qualification(s), reservation(s) or adverse remark(s) in the auditors’ report  

(b) Director’s comments on qualification(s), reservation(s) or adverse remark(s) of the auditors as per Board’s report  

VI. Details w.r.t Companies (Auditor’s Report) Order, 2003 (CARO)  

1. Whether Companies (Auditor’s Report) Order, 2003 (CARO) applicable Yes ___ No.  2. Auditor’s comment on the items specified under Companies (Auditor’s Report) Order, 2003 (CARO)  

Particulars  

Fixed assets  

Inventories  

Loans given or taken by the company  Related Party Transactions/Section 188  Acceptance of Public Deposits  

Maintenance of Cost records  

Statutory dues  

End use of borrowed funds  

Special statute – chit fund companies  Nidhi/ mutual benefit fund-special aspects  Financing companies –special aspects  Term loans  

Preferential allotments  

Disclosure of end use of funds  

Auditor’s comments on the report

48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  Others  

VII. Details related to cost records and cost audit  

1. *Whether maintenance of cost records by the company has been mandated under Cost Accounting Record Rules  __ Yes ___No  

2. *Whether audit of cost records of the company has been mandated by Central Government  __ Yes __ No  

3. If yes, names of the product of activity groups under cost audit  

SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT  Part- A  

I. STATEMENT OF PROFIT AND LOSS (As per Schedule III to the Companies Act, 2013 applicable for the financial  year commencing on or after 1.4.2011)  

(I)  

(II)  (III)  (IV)  

(V)  

Revenue from operations  Domestic turnover  

(i) Sale of goods  

manufactured  

(ii) Sale of goods traded  (iii) Sale or supply of services  Export turnover  

(i) Sale of goods  

manufactured  

(ii) Sale of goods traded  (iii) Sale or supply of services  Other Income  

Total Revenue (I+II)  

Expenses  

Cost of materials consumed  Purchases of stock in trade  Changes in inventories of  finished goods, work-in progress and stock in trade  Employee benefit expenses  Managerial remuneration  Payment to Auditors  

Insurance expenses  

Power and fuel  

Finance cost  

Depreciation and  

amortization expenses  

Other expenses  

Total expenses  

Profit before exceptional and  extraordinary items and tax  (III-IV)  

Figures for the period (Current  reporting period)(in.)  

From (DD/MM/YYYY)  To (DD/MM/YYYY)  

0.00  

Figures for the period (Previous  reporting period) (in.)  

From (DDMMYYYY)  To (DD/MM/YYYY)  

0.00  

(VI) Exceptional items

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 49  

(VII)  

(VIII)  (IX)  

(X)  

(XI)  

(XII)  (XIII)  (XIV)  

(XV)  (XVI)  

Part A  

Profit before extraordinary  items and tax (V-VI)  Extraordinary items  

Profit before tax (VII-VIII)  Tax Expense  

(1) Current tax  

(2) Deferred tax  

Profit/(Loss) for the period  from continuing operations  (IX-X)  

Profit /(Loss) from  

discontinuing operations  Tax expense of  

discontinuing operations  Profit/ (Loss) from  

discontinuing operations  (after tax) (XII-XIII)  Profit /(Loss) (XI+XIV)  Earnings per equity share  (1) Basic  

(2) Diluted  

I. STATEMENT OF PROFIT AND LOSS (Applicable for financial year commencing before 01.4.2011)  

Particulars  

Domestic turnover  

(i) Sale of goods manufactured  (ii) Sale of goods traded  

(iii) Sale or supply of services  Export turnover  

(i) Sale of goods manufactured  (ii) Sale of goods traded  

(iii) Sale or supply of services  Other income  

Total income  

Raw material consumed (see note  1)  

Purchase made for re-sale (see note  2)  

Consumption of stores and spare  parts (see note 3)  

(Increase) or decrease in finished  goods, work-in-progress  

Salaries, wages and bonus  

Managerial remuneration  

Payment of auditors  

Interest  

Insurance expenses  

Power and fuel  

Depreciation and amortization  Other expenditure  

Total expenditure  

Net Profit or Net Loss (before tax  and appropriation)  

Income tax including deferred tax  

Figures for the period (amount in  rupees) (Current financial year)  From (DD/MM/YYYY)  To (DD/MM/YYYY)  

Figures for the period (amount in  rupees (Previous financial year)  From (DD/MM/YYYY)  To (DD/MM/YYYY)

50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  

Note 1: Raw material consumed is to be given as per following calculation:—  

Opening stock of raw materials+ purchase of raw materials- closing stock of raw materials:—  Not 2: Purchase made for re—sale is to be given as per following calculation

Opening stock of goods traded + purchases of goods traded- closing stock of goods traded:—  Note 3: Consumption of stores and spare parts to be given as per following calculation:—  

Opening stock of stores and spares + purchases of stores and spares – closing stock of store and spare  II. Detailed Profit and Loss items (Amount in) (applicable in case of financial year commencing on or after 01.04.2011)  A. Details of earning in foreign exchange  

Particulars  

Export of goods calculated on FOB  basis  

Interest and dividend  

Royalty  

Know- how  

Professional & consultation fees  Other income  

Total Earning in Foreign Exchange  

Current reporting period Previous reporting period  

B. Details of expenditure in foreign exchange  

Particulars  

Import of goods calculated on CIF  basis:  

(i) raw material  

(ii) component and spare parts  (iii) capital goods  

Expenditure on account of  

Royalty  

Know-how  

Professional & consultation fees  Interest  

Other matters  

Dividend paid  

Total Expenditure in foreign exchange  

Current reporting period  0.00  

Previous reporting period  

0.00  

III. Financial parameters – Profit and loss account items (amount in ) during the reporting period  1.*Proposed Dividend per cent  2. *Earning per share (in Rs) Basic  

Diluted  

3. *Income in foreign currency  

4. *Expenditure in foreign currency  

5. *Revenue subsidies or grants received from government authority(s)  

6. *Rent paid  

7. *Consumption of stores and spare parts  

8. * Gross value of the transaction with the related parties as per AS-18 (if applicable)  9. *Bad debts of related parties as per AS-18 (if applicable)  

IV. Details related to principal products or services of the company  

Total number of product/ services category(s)

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 51  

Product or service category code (ITC/NPCS 4 digit code)  

Description of the product  

or service category  

Turnover of the product or service category (in Rs)  

Highest turnover contributing product or service code (ITC/NPCS 8 digit code)  

Description of the product  

or service  

Turnover of highest contributing product or service (in Rs.)  

Note – Please refer to ‘Indian Trade Classification’ based on harmonized commodity description and coding system  issues by the Ministry of Commerce & Industry for Product Codes and National Product Classification for Services  (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.  

V. Details of qualification(s), reservation(s) or adverse remark(s) made by auditors.  

1. *Whether auditors’ report has been qualified or has any reservations or contains adverse remarks ____ Yes ____ No  2. (a) Auditor’s qualification(s), reservation(s) or adverse remark(s) in the auditors’ report  

(b) Director’s comments on qualification(s), reservation(s) or adverse remark of the auditors as per Board’s report  

Segment C: Reporting of Corporate Social Responsibility (CSR)  

1. *Period for which CSR is being reported From (DD/MM/YYYY)  

To (DD/MM/YYYY)  

2. (a) *Whether information includes information about subsidiary company(s) ___ Yes ___ No  (b) If yeas, then indicate number of such subsidiary company(s)  

3. (a) *Whether information includes information about any other entity(s) ____ Yes ___ No  (e.g. supplies, value chain etc.)  

(b) If yes, then indicate number of such entity(s)  

4. (a) *Does the company have a written CSR policy ____ Yes No  

If yes, attach a copy  

(b) Brief contents of the CSR policy  

___ Overview of projects or preforms proposed to be undertaken  

____ We-link of company at which CSR policy is places  

____ Web link projects or performs undertaken  

Others  

5. The Composition of the CSR Committee  

6. Average net profit of the company for last three financial years.  

7. Prescribed CSR Expenditure (two per cent. off the amount as in item 6 above)  

8. Details of CSR spent during the financial year.  

(a) Total amount to be spent for the financial year.  

(b) Amount unspent, if any;  

(c) Manner in which the amount spent during the financial year is detailed below.

52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]  (1) (2) (3) (4) (5) (6) (7) (8)  

S. No.  

1  

2  

3  

CSR project  or activity  identified  

TOTAL  

Sector in  which the  Project is  covered  

Projects or  programs  (1) Local  area or  

other  

(2) Specify  the State  and district  where  

projects or  programs  was  

undertaken  

Amount  outlay  

(budget)  project or  programs  wise  

Amount  

spent on  

the projects  or  

programs  

Sub-heads:  (1) Direct  expenditure  on projects  or  

programs.  (2)  

Overheads:  

Cumulative  expenditure  upto to the  

reporting  period.  

Amount  

spent: Direct  or through  implementing  agency *  

*Give details of implementing agency:  

9. In case the company has failed to spend the two per cent. of the average net profit of the last three financial years or  any part thereof, the reasons for not spending the amount in its Board report.  

10. A responsibility statement of the CSR Committee that the implementation and monitoring of CSR Policy, is in  compliance with CSR objectives and Policy of the company.  

Segment D: DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS  

Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub section (1) of section 188 of the Companies Act, 2013 including certain arm’s length transactions under third proviso  thereto  

1. Details of contracts or arrangements or transactions not at arm’s length basis  

(a) Name(s) of the related party and nature of relationship  

(b) Nature of contracts/arrangements/transactions  

(c) Duration of the contracts / arrangements/transactions  

(d) Salient terms of the contracts or arrangements or transactions including the value, if any  (e) Justification for entering into such contracts or arrangements or transactions  

(f) Date(s) of approval by the Board  

(g) Amount paid as advances, if any:  

(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188  2. Details of material contracts or arrangement or transactions at arm’s length basis  

(a) Name(s) of the related party and nature of relationship  

(b) Nature of contracts/arrangements/transactions  

(c) Duration of the contracts / arrangements/transactions  

(d) Salient terms of the contracts or arrangements or transactions including the value, if any:  (e) Date(s) of approval by the Board, if any:  

(f) Amount paid as advances, if any:

[*TFTII-^^3(i)] W ^T TTsm : STOTWr 53  Attachments  

1.*Copy of balance sheet duly authenticated as per section 134  (including Board’s report, auditors’ report and other documents)  2. Statement of subsidiaries as per section 129  

3. Statement of the fact and reasons for not adopting balance sheet in  The annual general meeting (AGM)  

4. Statement of the fact and reasons for not holding the AGM  5 Approval letter of extension of financial year or AGM  

6. Supplementary or test audit report under section 143  

7. **Copy of Profit and Loss Account duly authenticated as per section 134  8. Company CSR policy  

9. Company CSR report  

10. Details of subsidiary(s)  

11. Details of other entity(s)  

12. Optional attachment(s)  

Verification  

Attach  

Attach  Attach  

Attach  Attach  Attach  

Attach  Attach  Attach  Attach  Attach  Attach  

I confirm that all the particulars mentioned above are as per the attached balance sheet and profit and loss account and  other related documents, all of which are duly signed and authenticated as required under the Companies Act, 2013.  I also confirm that to the best of my knowledge and belief, the information given in the form and its attachments is  correct and complete.  

I have been authorised by the Board of directors’ resolution number * dated___ (DD/MM/YYYY)  To sign and submit this form.  

To be digitally signed by  

Managing Director or manager or secretary of the company  

*Designation  

*DIN of the director or Managing Director; or  

Income- tax PAN of the manager; or  

Membership number, if applicable or income-tax PAN of the secretary  

(Secretary of a company who is not a member of ICSI, may quote his/her income-tax PAN)  

[F. No. 1/19/2013-CL-V]  

RENUKA KUMAR, Jt. Secy.  

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064  

and Published by the Controller of Publications, Delhi-110054.