004/99 REGD. NO. D. L.-23004/99 Tita = The Gazette of Jndia EXTRAORDINARY eve 3—a0-ave () PART H—Seetion 3Sub-section (i) vnfirre & were PUBLISHED BY AUTHORITY H s27) vag faceft, aiverare, arg 31, 2018/sTHUT 09, 1940 No 527) NEW DELHI, TUESDAY, JULY 31, 2018/ SHRAVANA 09, 1940 rede wef are afr swf fire, 31 gen, 2018 IA, 7265(99.—stsmeges ere, st RH, 2013 (2019 ar 18) A aTeT 469° ar PB ET 134 ver seer ata amr sr aoc Uy A (Hen) Fre, 2014 eT ake eter et Fr Frater Pre at, wai 4. (1) ee Pett wr ef ara eet (Bre) setter Ptr, 2018 1 (2) fers rarer 8 aie emer AY Tete ET ETT 2. eft (@an) Fae, 2014 % Far 8, () se fern (6) H, ke (vil Fare Fata ae sent Far ome, sa “Qo wenden, Pea eet fay, 2013 eer 148 36 seer (1) alta eekte eae art fafa ere afircat ar anger sect ger sc afer @ ar ef ste weaqee RR er ate sofia Bare in sre # ate ar oe, () Uae fet afer ar aera ae Ae softer (Praron, after ate afte aft, 2013 [2013 a 14] 3 afer atafer Ferrer wARAR arom & ele wnat mr gree FT a (iy) a Fer (5) Bare, Frater Pram ate fara area, sa 6) ae rrr en anf deh on tet eet Fae oT eT, 44a GU2018 02 ‘THE GAZETTE OF INDIA : EXTRAORDINARY [Par Il—Sec. 36] (i) Pere 8 are Pratt Frere siacefitr Pear ser, ete som, ee oats bet ate EY seh Fhe aE A Pee eter WEY aT Pee (1) Tw AP cae Sh ph ALAS RTE eh Ae Pt ae ae oe Aare TA a a eT 4 ot he srt Peers ear a are:= (8) Baga, aR ATE, Por oe eer 92 A soe (3) H ae ara ees car aT (a) ae Artest A er, (3) rer 194 A seer (6) H eae FRRer aT Te aT, () Sie After repre A PoE Foe A ater, eR Fir aver 143: SeETTT (12) H ane eee er Peete fg ae sre eke at Ce) Rearedhera ener aeeAh PAE HA aE wee ate, rer aT af Pee aT ere He aE sare fear ear eeepc ar Star. foreh (eet erect At Peal (@) rfter arctan ar qe FT, Co) fer at arene BAA ares & rear oft wp A met aftas ate sooth A Pate Raft re sera THT, (a) FRR ere ee Prac fg a herr eg Free are a ear a (@) fattest ar rere ar aftrscit ger aftr meer ate arcarg arteit a ot, hen afer per hs eee ree A ra eT as TET BL (2) are fr Rese Heer 198 FT sere (1) H FAP eer erat re afer aT eT A faRaReat ree Uat-2 H Fae eet fr. 1/1972013-arer- VT] eft are QPF, gm ae feo after wren % crores Hara 290(e) after 31 ar, 2014 are rer Eat ate eve afirgar aon eran. FR, 723(H) aver 14 ares, 2014, aTREAR, 37(H) aTAer 16 sere, 2015, rar, 680(H) aréter 4 Fae, 2018, arm, 742(f) arf 27 a, 2016 ae arr. 137143) ante 7 eda, 2017 arr seine fre rg MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st July, 2018, GS.R. 725(E)—In exercise of the powers conferred by section 134 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette.(am f1-are 317 a TR TTT 3 Note: 2, In the Companies (Accounts) Rules, 2014, in rule 8, 0 co) ‘ ‘The principal notification was published D In sub-rule (5), after clause (vill the following clauses shall be inserted, namely’ tix) a disclosure, as to whether maintenance of cost records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013, ‘accordingly such accounts and records are made and maintained, is required by the Company and 4 statement thatthe company has complied with provisions relating to the constitution of Internal Complaints Commitee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 {14 of 2013] .": after sub-rule (5), the following rale shall be inserted, namely'= ro) ‘This cule shall not apply to One Person Company or Small Company”. + after rule 8 the following rule shall be inserted, namely “$A. Matters to be included in Board’s Report for One Person Company and Small Company (1) ‘The Board's Report of One Person Company and Small Company shall be prepared based on the stand alone financial statement of the company, which shall be in abridged form and contain the following: (a) the web address, if any, where annual retuin referred to in sub-sect bean placed: 2) of section 92 has (b) number of meetings ofthe Board: (©). Directors’ Responsibility Statement as referred to in sub-section (5) of section 134; (@). details in respect of frauds reported by auditors under sub-section (12) of section 143 other ‘than those which are reportable tothe Central Government; (©) explanations oF comments by the Board on every qui ‘oF disclaimer made by the auditor in his report, ation, reservation or adverse remark (Othe state ofthe company’s affairs; (@) the financial summary or highlights; (hy material changes from the date of closure of the financial year in the nature of business and ‘heir effeet on the financial position ofthe company: (the details of directors who were appointed or have resigned during the year: (the details or significant and material orders passed by the regulators or courts of tribunals ‘impacting the going concern status and company’s operations in futre. (2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 inthe Form AO IF. No, 1/19/2013-CL-V-Part] K.VRR. MURTY. It Secy, the Gazette of India vide G.S.R. 239(E), dated the 31st March, 2014 tnd subsequently amended vide notification number G.S.R. 723(F) dated the 14th October, 2014, G.SR 37 (&) dated the 16th January, 2015, G.S.R, 680(E) dated the Oth September, 2015, G.S.R. 742(B) dated the 27th July, 2016 and GS.R. 1371(E) dated the O7th November. 2017. Uploaded by Die of Printing at Goverinent of fndia Pew, Ring Road, Mayapun, New Delhi-1 10068 and Pals bythe Cntr of Pubictons, De 0S8.@y CX Daa sandy KUMAR Sosasrvorsn