MCA vide notification File No. 1/1 /2018-CL-I dated 1st July, 2019 notifies, Section 81 of Companies (Amendment) Act, 2017 to make it effective from 15th August, 2019. This section substitutes the provisions of Section 406 i.e. power to modify act in its application to Nidhis.
MCA commencement notification attached for the reference-