MCA vide circular dated 19th June, 2020 further extends timelines in continuation to earlier circular 11/2020 dated 24th March, 2020 for the following compliances under Companies Act, 2013:
- Section 73(2)(c)- Requirement to create the Deposit Repayment Reserve of 20% of deposits maturing during the Financial Year 2020-21 before 30th April, 2020 has been further extended from 30th June, 2020 to 30th September, 2020.
- Rule 18 of the Companies (Share Capital & Debentures) Rules, 2014– Requirement to invest or deposit at least 15% of amount of debentures maturing in specified methods of investments or deposits before 30th April 2020, has been further extended from 30th June, 2020 to 30th September, 2020.
The complete circular is attached herewith:
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