The Ministry of Corporate Affairs has issued a general notification dated 16th January, 2015 as Companies (Accounts) Amendment Rules, 2015 which shall come into force form the date of its publication in the official gazette which describe the following amendments:
1. In Rule 2 the following rule shall be inserted namely:
“2A. Notice of address at which books of account are to be maintained.- For the purposes of the first proviso to sub-section (1) of section 128, the notice regarding address at which books of account may be kept shall be in Form AOC-5.”
2. In rule 6 after the third proviso, the following proviso shall be inserted:
“Provided also that nothing in this rule shall apply in respect of consolidation of financial statement by a company having subsidiary or subsidiaries incorporated outside India only for the financial year commencing on or after lsi April, 2014.”
Form AOC 5 can be accessed below.
