On 20-1-2023, the Ministry of Corporate Affairs notified the Companies (Accounts) Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The provisions will come into effect from 23-1-2023.
In the Annexure, Form No. AOC-5 relating to Notice of Address at which books of account are to be maintained, has been substituted.
*Kriti Kumar, Editorial Assistant has reported this brief.