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September 4, 2015
1. Companies (Management and Administration) Amendment Rules, 2015 MCA vide its notification dated August 28, 2015 has amended Rule 23 sub-rule (1) of Companies (Management and Administration) Rules, 2015 pertaining to Special Notice by substituting the words “not more than five lakh rupees” with “not less than five lakh rupees”. The above rule is read as follows ‘A special notice required to be given to the company shall be signed, either individually or collectively by such number of members holding not less than one percent of total voting power or holding shares on which an aggregate sum of not less than five lakh rupees has been paid up on the date of the notice.’ Further, Form MGT-7 (Annual Return) has also been modified. 2. Extension of time for filing of cost audit report to the Central Government for the financial year 2014-2015 in form CRA-4 – without any penalty/late fee upto 30th September, 2015. 3. The Central Government has framed the following rules namely:     However, the above rules shall come into force on the date of their publication in the Official Gazette.
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