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MINISTRY OF CORPORATE AFFAIRS (MCA)

1. Companies (Corporate Social Responsibility Policy) Amendment Rules 2015 : In exercise of the powers conferred under Section 135 and sub-sections (1) & (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government has made the rules further to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014. - 1. (l) These rules may be called the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2015. In the Companies (Corporate Social Responsibility Policy) Rules' 2014, in rule 4' in sub-rule (2),- (i) for the words "established by the company or its holding or subsidiary or associate company under section 8 of the Act or otherwise", the words "established under section 8 of the Act by the company, either singly or alongwith its holding or subsidiary or associate company, or alongwith any other company or holding or subsidiary or associate company of such other company' or otherwise" shall be substituted; (ii) in the proviso, in clause (i). for the words "not established by the company or its ' holding or subsidiary or associate company' it", the words "not established by the company, either singly or alongwith its holding or subsidiary or associate company' or alongwith any other company or holding or subsidiary or associate company of such other company” shall be substituted. 2. The Companies (Appointment and Qualification of Directors) Amendment Rules, 2015: MCA has vide its notification dated 19th January, 2015 provides that in case a company has already filed Form DIR-12 with ROC in respect of resignation of a foreign director, such foreign director may authorise in writing a practicing chartered accountant or cost accountant in practice or company secretary in practice or any other resident director of the company to sign Form DIR-11 and file the same on his behalf intimating the reasons for the resignation. 3. The Companies (Accounts) Amendment Rules, 2015: MCA has vide its notification dated 16th January, 2015, clarified that notice in Form AOC-5 shall be made for keeping books of account and other relevant papers of a Company at such other place in India other than its registered office for the purpose of the first proviso to sub-section (l) of section 128 of the Companies Act, 2013 4. Filing complaint under Section 159 of the Companies Act, 2013: MCA has in pursuance to Section 439(2) of the Companies Act, 2013, issued a notification dated 9th January, 2015, authorising certain officers in the office of Regional Director (Northern Region) at Noida for filing complaint under section 159 of the said Act, in respect of offences under section 155 (i.e., prohibition to obtain more than one DIN) of the said Act.  
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