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Ministry of corporate affairs (MCA)

December 26, 2016

1. Clarification Regarding Filing of Offline Challans with IEPF Authority under Companies Act.

It is mandatory for the Companies depositing amounts to IEPF under Section 125 of the Companies Act, 2013 to i) generate challans online only; ii) file form IEPF-I mentioning the SRN of challan (online mode only).

2. The Investor Education and Protection Fund Authority(Recruitment, Salary and other terms and conditions of services of officers and other employees) Rules, 2016

The Ministry has issued draft IEPF Rules, 2016 for recruitment of officers and other employees.

3. Companies (Registration Offices and Fees) Second Amendment Rules, 2016

The Ministry, vide notification no. G.S.R. 1049(E) dated 07.11.2016, has amended Companies (Registration Offices and Fees) Rules, 2014, allowing certification of AOC-4 by Company Secretaries and Cost Accountants also in addition to Chartered Accountants.

Further, a fee for surrender of Director Identification Number (DIN) has also been prescribed.

4. Amendment of Schedule II to the Companies Act, 2013

The Ministry, vide notification no. G.S.R. 1075(E) dated 17.11.2016, has amended Schedule II to the Companies Act, 2013, to provide for application of Ind AS standards to the cases of amortization of intangible assets (Toll Roads) under BOT, BOOT and PPP models for companies which are mandated to follow Ind AS.

5. Designation of Special Court

The Central Government, with the concurrence of the Chief Justice of the High Court of Meghalaya, hereby designates Court of District and Sessions Judge, Shillong, for speedy trial of offences.

6. Commencement notification dated 07.12.2016

The Central Government, hereby appoints 15th December, 2016 as the date on which few provisions of the Act shall come into force.

These sections amongst others, relate to:

  • reduction of capital and variations of shareholders’ right;
  • compromises, arrangements and amalgamations.
  • Winding-up of entities


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