{"id":231179,"date":"2020-06-20T17:30:16","date_gmt":"2020-06-20T12:00:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=231179"},"modified":"2023-10-03T15:40:08","modified_gmt":"2023-10-03T10:10:08","slug":"mca-issues-clarification-with-regard-to-creation-of-deposit-repayment-reserve-and-to-invest-deposit-amount-of-debentures","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/06\/20\/mca-issues-clarification-with-regard-to-creation-of-deposit-repayment-reserve-and-to-invest-deposit-amount-of-debentures\/","title":{"rendered":"MCA issues clarification with regard to creation of deposit repayment reserve and to invest deposit amount of debentures"},"content":{"rendered":"<blockquote>\n<p style=\"text-align: justify;\">Clarification with regard to creation of deposit repayment reserve of 20% under Section 73 (2) (C) of the Companies Act, 2013 and to invest or deposit 15% of amount of debentures under Rule 18 of Companies (Share capital and Debentures) Rules 2014 &#8211; COVID-19 &#8212; <span style=\"color: #0000ff;\"><strong>Extension of time-regarding<\/strong><\/span><\/p>\n<\/blockquote>\n<p>ln continuation to General Circular No. 11\/2020 dated 24th March 2020 and keeping in view the requests received from various stakeholders seeking extension of time for compliance of the subject requirements on account of COVID-19, it has been decided to further extend the time in respect of matters referred to in paras V , Vl of the aforesaid circular, from 30th June 2020 to 30th September 2020.<\/p>\n<p><a href=\"http:\/\/www.mca.gov.in\/Ministry\/pdf\/Circular24_20062020.pdf\"><strong>CIRCULAR<\/strong><\/a><\/p>\n<hr \/>\n<p><strong>Ministry of Corporate Affairs<\/strong><\/p>\n<p style=\"text-align: right;\">[Circular dt. 19-06-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Clarification with regard to creation of deposit repayment reserve of 20% under Section 73 (2) (C) of the Companies Act, 2013 and <\/p>\n","protected":false},"author":8808,"featured_media":209748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[27634,42064,39924,42063,42061,42062],"class_list":["post-231179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-companies-act","tag-companies-rules-2014","tag-covid-19","tag-creation-of-deposit-repayment-reserve","tag-debentures","tag-repayment-reserve"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MCA issues clarification with regard to creation of deposit repayment reserve and to invest deposit amount of debentures | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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2020","format":false,"excerpt":"Bombay High Court:\u00a0A Division Bench of R.D. 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