Companies (Audit and Auditors) Amendment Rules, 2017

1800 GI/2017 (1) jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 243] ubZ fnYyh] c`gLifrokj] ekpZ 30] 2017@pS=k 9] 1939 No. 243] NEW DELHI, THURSDAY, MARCH 30, 2017/CHAITRA 9, 1939 कारपोरेट कायᭅ मंᮢालय अिधसूचना नई ᳰद᭨ली, 30 माचᭅ, 2017 सा.का.िन. 307(अ).— कᱶᮤीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) कᳱ धारा 469 कᳱ उपधारा (1) और (2) के साथ पᳯठत धारा 143 ᳇ारा ᮧदᱫ शिᲦयᲂ का ᮧयोग करते ᱟए कंपनी (लेखापरीᭃा और लेखापरीᭃक) िनयम, 2014 मᱶ और संशोधन करने के िलए िन᳜िलिखत िनयम बनाती है, अथाᭅत् – 1. (1) इन िनयमᲂ का नाम कंपनी (लेखापरीᭃा और लेखापरीᭃक) संशोधन िनयम, 2017 है। (2) ये उनके शासकᳱय राजपᮢ मᱶ ᮧकाशन कᳱ तारीख से ᮧवृᱫ हᲂगे। 2. कंपनी (लेखापरीᭃा और लेखापरीᭃक) िनयम, 2014 के िनयम 11 मᱶ, खंड (ग) के प᳟ ात्, िन᳜िलिखत खंड अंतः᭭थािपत ᳰकया जाएगा, अथाᭅत् :– “(घ) ᭍या कंपनी ने अपने िवᱫीय िववरणᲂ मᱶ अपनी धृिᱫयᲂ और उसके साथ-साथ तारीख 08 नवंबर, 2016 से 30 ᳰदसंबर, 2016 कᳱ अविध के दौरान िविन᳸द᳥ बᱹक नोट सं᳞ वहार के िवषय मᱶ अपेिᭃत ᮧकटीकरण ᳰकए हᱹ, और यᳰद ऐसा है तो ᭍या यह कंपनी ᳇ारा रखी गई लेखाबिहयᲂ के अनुसार है।“ [फा. सं. 1/33/2013-सीएल-V-(खंड I)] अमरदीप ᳲसह भाᳯटया, संयुᲦ सिचव ᳯट᭡पण : मूल िनयम, तारीख 31 माचᭅ, 2014 कᳱ सा.का.िन. सं᭎यांक 246(अ) ᳇ारा भारत के राजपᮢ, असाधारण, भाग II, खंड 3, उपखंड (i) मᱶ ᮧकािशत ᳰकए गए थे और त᭜प᳟ ात् तारीख 14 अᲦूबर, 2014 कᳱ सा.का.िन. सं᭎यांक 722(अ) और तारीख 14 ᳰदसंबर, 2015 को सा.का.िन. सं᭎यांक 972(अ) ᳇ारा त᭜प᳟ ात् संशोिधत ᳰकए गए थे। 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th March, 2017 G.S.R. 307(E).—In exercise of powers conferred by section 143 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014, namely:— 1. (1) These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Audit and Auditors) Rules, 2014, in rule 11, after clause (c), the following clause shall be inserted, namely:— “(d) whether the company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the company.”. [F. No. 1/33/2013-CL-V-(Vol.I)] AMARDEEP SINGH BHATIA, Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the 31st March, 2014, subsequently amended vide G.S.R. 722(E), dated the 14th October, 2014 and vide G.S.R. 972(E), dated the 14th December, 2015. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA Digitally signed by SARVESH KUMAR SRIVASTAVA Date: 2017.03.30 23:38:00 +05'30'