Ministry of Corporate Affairs
The Ministry of Corporate Affairs issued a notification to amend the Companies (Registration offices and fees) Rules, 2014 wherein certain rules have been inserted to provide for mandatory certification in the case of certain e-Forms required to be filed under the Companies Act, 2013 except for in the case of One Person and Small Companies by a company secretary, chartered accountant or cost accountant in whole – time practice, namely,
INC-21, INC-22, INC-28, PAS-3, SH-7, CHG-1, CHG-4, CHG-9, MGT- 14,DIR-6, DIR-12, MR-1, MR-2, MSC-1, MSC-3, MSC-4, GNL-3, ADT-1, NDH-1, NDH-2, NDH-3;
Certain other e-Forms have also been specified which require pre-certification by a practising professional.
The list of the respected e-Forms specified and the notification can be accessed at the link given below.
Companies (Registration of offices and fees) Amendment Rules, 2014-Notification