{"id":86621,"date":"2016-11-19T15:30:10","date_gmt":"2016-11-19T10:00:10","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=86621"},"modified":"2016-11-26T17:20:31","modified_gmt":"2016-11-26T11:50:31","slug":"schedule-ii-to-the-companies-act-2013-amended","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/19\/schedule-ii-to-the-companies-act-2013-amended\/","title":{"rendered":"Schedule II to the Companies Act, 2013 amended"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>G.S.R. 1075(E).\u2014<\/strong>In exercise of the powers conferred by sub-section (1) of Section 467 of the\u00a0Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following further amendments to amend Schedule II to the said Act, namely:-<br \/>\n1. In the Companies Act, 2013, in Schedule II, under Part \u2018A\u2019, in para 3, in sub-paragraph (ii), for\u00a0the brackets, letters and words starting with \u201c(ii) For intangible\u201c and ending with the words \u201cforce shall\u00a0apply\u201d, the following brackets, letters and words shall be substituted, namely:-<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u201c(ii) For intangible assets, the relevant Indian Accounting Standards (Ind AS) shall apply. Where\u00a0a company is not required to comply with the Indian Accounting Standards (Ind AS), it shall comply with relevant Accounting Standards under Companies (Accounting Standards) Rules,\u00a02006.\u201d<\/p>\n<p style=\"text-align: justify;\">2. This notification shall be applicable for accounting period commencing on or after 01st April,\u00a02016.<\/p>\n<p style=\"text-align: right;\">[F. No. 17\/60\/2012-CL-V]<\/p>\n<p style=\"text-align: justify;\"><strong>Note :<\/strong> Schedule II of the Companies Act, 2013 came into force with effect from 1st April, 2014 and was\u00a0amended (with effect from 1st April, 2014) vide notification number G.S.R. 237(E), dated the 31st\u00a0March, 2014 and G.S.R. 627(E), dated the 29th August, 2014.<\/p>\n<p style=\"text-align: right;\">MINISTRY OF CORPORATE AFFAIRS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 1075(E).\u2014In exercise of the powers conferred by sub-section (1) of Section 467 of the\u00a0Companies Act, 2013 (18 of 2013), the Central 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(E). \u2014 In exercise of the powers conferred by clause (a) of sub-section (1) of Section 642 of the Companies Act, 1956 (1 of 1956) read with Section 210A and sub-section (3C) of Section 211 and of the said Act, the Central Government, in consultation with National Advisory Committee\u2026","rel":"","context":"In &quot;Foreign Legislation&quot;","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":214252,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/02\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\/","url_meta":{"origin":86621,"position":1},"title":"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019 &#8212; Notified","author":"Bhumika Indulia","date":"May 2, 2019","format":false,"excerpt":"G.S.R. 343(E)\u2014In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of Section 125 and sub-section (6) of Section 124, read with Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, further to amend\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":213050,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/01\/central-government-notifies-companies-indian-accounting-standards-amendment-rules-2019\/","url_meta":{"origin":86621,"position":2},"title":"Central Government notifies Companies (Indian Accounting Standards) Amendment Rules, 2019","author":"Bhumika Indulia","date":"April 1, 2019","format":false,"excerpt":"G.S.R. 273(E).\u2014In exercise of the powers conferred by Section 133 read with Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government, in consultation with the National Financial Reporting Authority, hereby makes the following rules further to amend the Companies (Indian Accounting Standards) Rules, 2015, namely:\u2014 1.\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":184864,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/01\/30\/companies-incorporation-amendment-rules-2018-notified\/","url_meta":{"origin":86621,"position":3},"title":"The Companies (Incorporation) Amendment Rules, 2018, notified","author":"Saba","date":"January 30, 2018","format":false,"excerpt":"G.S.R\u2026 (E)- In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely: 1. (1) These rules may be called the Companies\u2026","rel":"","context":"In &quot;Foreign Legislation&quot;","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":218309,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/17\/companies-share-capital-and-debentures-amendment-rules-2019\/","url_meta":{"origin":86621,"position":4},"title":"Companies (Share Capital and Debentures) Amendment Rules, 2019","author":"Bhumika Indulia","date":"August 17, 2019","format":false,"excerpt":"G.S.R. 574(E)\u2014In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Share Capital and Debentures) Rules, 2014, namely: - 1. (1) These rules may be\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":226157,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/25\/mca-notifies-the-companies-incorporation-amendment-rules-2020\/","url_meta":{"origin":86621,"position":5},"title":"MCA notifies &#8212; The Companies (Incorporation) Amendment Rules, 2020","author":"Bhumika Indulia","date":"February 25, 2020","format":false,"excerpt":"In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely:- The Companies (Incorporation) Amendment Rules, 2020 Some of the rules have\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/86621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=86621"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/86621\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/28141"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=86621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=86621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=86621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}