Mandatory Accounting Software with Audit Trail for Companies extended to 1st April 2022

Posted Date : 02-Apr-2021 , 08:33:36 am | Posted By CASANSAAR print

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G.S. R…..(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) These rules may be called the Companies (Accounts) Second Amendment Rules, 2021.

(2) They shall come into force with effect from the 1st day of April, 2021.

2. In the Companies (Accounts) Rules, 2014, in proviso to sub-rule (1) of rule 3, for the figures, letters and words “1st day of April, 2021”, the figures, letters and words “1st day of April, 2022” shall be substituted.

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