Amendments to the Companies Act
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- Oct 2023
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2023 Companies (Amendment) Act, 2020
Act 29 of 2020 · 94 changes
- s. 2 The Proviso inserted by Companies (Amendment) Act, 2020, s. 2 (w.e.f. 22 January 2021).
- s. 8 The words “with imprisonment for a term which may extend to three years or” omitted by Companies (Amendment) Act, 2020, s. 3, for "a term which may extend to three years or” omitted by Act 29 of 2020, s. 3".
- s. 8 Substituted by Companies (Amendment) Act, 2020, s. 3, for "twenty-five lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 16 Substituted by Companies (Amendment) Act, 2020, s. 4, for "period of six months" (w.e.f. 1 September 2021).
- s. 16 Substituted by Companies (Amendment) Act, 2020, s. 4, for "sub-section (3)" (w.e.f. 1 September 2021).
- s. 23 Inserted by Companies (Amendment) Act, 2020, s. 5 (w.e.f. 30 October 2023).
- s. 26 The words “with imprisonment for a term which may extend to three years or” omitted by Companies (Amendment) Act, 2020, s. 6, for "a term which may extend to three years or” omitted by Act 29 of 2020, s. 6".
- s. 26 Substituted by Companies (Amendment) Act, 2020, s. 6, for "three lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 40 The words “with imprisonment for a term which may extend to one year or” omitted by Companies (Amendment) Act, 2020, s. 7, for "a term which may extend to one year or” omitted by Act 29 of 2020, s. 7".
- s. 40 Substituted by Companies (Amendment) Act, 2020, s. 7, for "three lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 48 Sub-section (5) omitted by Companies (Amendment) Act, 2020, s. 8 (w.e.f. 21 December 2020).
- s. 56 Substituted by Companies (Amendment) Act, 2020, s. 9, for "sub-section (6)" (w.e.f. 21 December 2020).
- s. 59 Sub-section (5) omitted by Companies (Amendment) Act, 2020, s. 10 (w.e.f. 21 December 2020).
- s. 62 Inserted by Companies (Amendment) Act, 2020, s. 11 (w.e.f. 22 January 2021).
- s. 64 Substituted by Companies (Amendment) Act, 2020, s. 12, for "one thousand rupees" (w.e.f. 21 December 2020).
- s. 64 Substituted by Companies (Amendment) Act, 2020, s. 12, for "or five lakh rupees whichever is less" (w.e.f. 21 December 2020).
- s. 66 Sub-section (11) omitted by Companies (Amendment) Act, 2020, s. 13 (w.e.f. 21 December 2020).
- s. 68 The words “with imprisonment for a term which may extend to three years or” omitted by Companies (Amendment) Act, 2020, s. 14, for "a term which may extend to three years or” omitted by Act 29 of 2020, s. 14".
- s. 68 Substituted by Companies (Amendment) Act, 2020, s. 14, for "three lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 71 Sub-section (11) omitted by Companies (Amendment) Act, 2020, s. 15 (w.e.f. 21 December 2020).
- s. 86 Substituted by Companies (Amendment) Act, 2020, s. 16, for "sub-section (1)" (w.e.f. 21 December 2020).
- s. 88 Substituted by Companies (Amendment) Act, 2020, s. 17, for "sub-section (5)" (w.e.f. 21 December 2020).
- s. 89 Substituted by Companies (Amendment) Act, 2020, s. 18, for "sub-section (5)" (w.e.f. 21 December 2020).
- s. 89 Substituted by Companies (Amendment) Act, 2020, s. 18, for "sub-section (7)" (w.e.f. 21 December 2020).
- s. 89 Inserted by Companies (Amendment) Act, 2020, s. 18 (w.e.f. 22 January 2021).
- s. 90 Substituted by Companies (Amendment) Act, 2020, s. 19, for "sub-section (10)" (w.e.f. 21 December 2020).
- s. 90 Substituted by Companies (Amendment) Act, 2020, s. 19, for "sub-section (11)" (w.e.f. 21 December 2020).
- s. 92 Substituted by Companies (Amendment) Act, 2020, s. 20, for "fifty thousand rupees" (w.e.f. 21 December 2020).
- s. 92 Substituted by Companies (Amendment) Act, 2020, s. 20, for "five lakh rupees" (w.e.f. 21 December 2020).
- s. 92 Substituted by Companies (Amendment) Act, 2020, s. 20, for "punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees" (w.e.f. 21 December 2020).
- s. 105 Substituted by Companies (Amendment) Act, 2020, s. 21, for "certain words" (w.e.f. 21 December 2020).
- s. 105 Substituted by Companies (Amendment) Act, 2020, s. 21, for "punishable" (w.e.f. 21 December 2020).
- s. 117 Substituted by Companies (Amendment) Act, 2020, s. 22, for "sub-section (2)" (w.e.f. 21 December 2020).
- s. 117 The proviso substituted by Companies (Amendment) Act, 2020, s. 22 (w.e.f. 22 January 2021).
- s. 128 The words “with imprisonment for a term which may extend to one year or” omitted by Companies (Amendment) Act, 2020, s. 24, for "a term which may extend to one year or” omitted by Act 29 of 2020, s. 24".
- s. 128 The words “or with both” omitted by Companies (Amendment) Act, 2020, s. 24 (w.e.f. 21 December 2020).
- s. 129A Inserted by Companies (Amendment) Act, 2020, s. 25 (w.e.f. 22 January 2021).
- s. 134 Substituted by Companies (Amendment) Act, 2020, s. 26, for "sub-section (8)" (w.e.f. 21 December 2020).
- s. 135 Substituted by Companies (Amendment) Act, 2020, s. 27, for "sub-section (7)" (w.e.f. 22 January 2021).
- s. 135 Inserted by Companies (Amendment) Act, 2020, s. 27 (w.e.f. 22 January 2021).
- s. 137 Substituted by Companies (Amendment) Act, 2020, s. 28, for "one thousand rupees for every day during which the failure continues but which shall not be more than ten lakh rupees" (w.e.f. 21 December 2020).
- s. 137 Substituted by Companies (Amendment) Act, 2020, s. 28, for "one lakh rupees" (w.e.f. 21 December 2020).
- s. 137 Substituted by Companies (Amendment) Act, 2020, s. 28, for "five lakh rupees" (w.e.f. 21 December 2020).
- s. 140 Substituted by Companies (Amendment) Act, 2020, s. 29, for "five lakh rupees" (w.e.f. 21 December 2020).
- s. 143 Substituted by Companies (Amendment) Act, 2020, s. 30, for "sub-section (15)" (w.e.f. 21 December 2020).
- s. 147 The words “with imprisonment for a term which may extend to one year or” omitted by Companies (Amendment) Act, 2020, s. 31, for "a term which may extend to one year or” omitted by Act 29 of 2020, s. 31".
- s. 147 Substituted by Companies (Amendment) Act, 2020, s. 31, for "one lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 149 Inserted by Companies (Amendment) Act, 2020, s. 32 (w.e.f. 18 March 2021).
- s. 165 Substituted by Companies (Amendment) Act, 2020, s. 33, for "sub-section (6)" (w.e.f. 21 December 2020).
- s. 167 The words “with imprisonment for a term which may extend to one year or” omitted by Companies (Amendment) Act, 2020, s. 34, for "a term which may extend to one year or” omitted by Act 29 of 2020, s. 34".
- s. 167 Substituted by Companies (Amendment) Act, 2020, s. 34, for "five lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 172 Substituted by Companies (Amendment) Act, 2020, s. 35, for "section 35" (w.e.f. 21 December 2020).
- s. 178 Substituted by Companies (Amendment) Act, 2020, s. 36, for "certain words" (w.e.f. 21 December 2020).
- s. 184 Substituted by Companies (Amendment) Act, 2020, s. 37, for "certain words" (w.e.f. 21 December 2020).
- s. 187 Substituted by Companies (Amendment) Act, 2020, s. 38, for "sub-section (4)" (w.e.f. 21 December 2020).
- s. 188 Substituted by Companies (Amendment) Act, 2020, s. 38, for "sub-section (4)" (w.e.f. 21 December 2020).
- s. 188 Substituted by Companies (Amendment) Act, 2020, s. 39, for "certain words" (w.e.f. 21 December 2020).
- s. 188 Substituted by Companies (Amendment) Act, 2020, s. 39, for "certain words" (w.e.f. 21 December 2020).
- s. 197 Inserted by Companies (Amendment) Act, 2020, s. 40 (w.e.f. 18 March 2021).
- s. 197 The words “and if it is not able to comply with such provisions, with the previous approval of the Central Government” omitted by Companies (Amendment) Act, 2020, s. 67 (w.e.f. 12 September 2018).
- s. 204 Substituted by Companies (Amendment) Act, 2020, s. 41, for "certain words" (w.e.f. 21 December 2020).
- s. 232 Substituted by Companies (Amendment) Act, 2020, s. 42, for "sub-section (8)" (w.e.f. 21 December 2020).
- s. 242 The words “with imprisonment for a term which may extend to six months or” omitted by Companies (Amendment) Act, 2020, s. 43, for "a term which may extend to six months or” omitted by Act 29 of 2020, s. 43" (w.e.f. 21 December 2020).
- s. 242 Substituted by Companies (Amendment) Act, 2020, s. 43, for "one lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 243 The words “with imprisonment for a term which may extend to six months or” omitted by Companies (Amendment) Act, 2020, s. 44, for "a term which may extend to six months or” omitted by Act 29 of 2020, s. 44" (w.e.f. 21 December 2020).
- s. 243 Substituted by Companies (Amendment) Act, 2020, s. 44, for "five lakh rupees, or with both" (w.e.f. 21 December 2020).
- s. 284 Substituted by Companies (Amendment) Act, 2020, s. 46, for "sub-section (2)" (w.e.f. 21 December 2020).
- s. 302 Substituted by Companies (Amendment) Act, 2020, s. 47, for "sub-section (3)".
- s. 302 Sub-section (4) omitted by Companies (Amendment) Act, 2020, s. 47 (w.e.f. 21 December 2020).
- s. 342 Sub-section (6) omitted by Companies (Amendment) Act, 2020, s. 48 (w.e.f. 21 December 2020).
- s. 347 The words “with imprisonment for a term which may extend to six months or” omitted by Companies (Amendment) Act, 2020, s. 49, for "a term which may extend to six months or” omitted by Act 29 of 2020, s. 49".
- s. 347 Substituted by Companies (Amendment) Act, 2020, s. 49, for "fifty thousand rupees, or with both" (w.e.f. 21 December 2020).
- s. 348 Substituted by Companies (Amendment) Act, 2020, s. 255, for "sub-section (1)" (w.e.f. 15 November 2016).
- s. 348 Substituted by Companies (Amendment) Act, 2020, s. 50, for "sub-section (6)" (w.e.f. 21 December 2020).
- s. 348 Sub-section (7) omitted by Companies (Amendment) Act, 2020, s. 50 (w.e.f. 21 December 2020).
- s. 356 Substituted by Companies (Amendment) Act, 2020, s. 51, for "sub-section (2)" (w.e.f. 21 December 2020).
- s. 378 Inserted by Companies (Amendment) Act, 2020, s. 52 (w.e.f. 11 February 2021).
- s. 379 The Proviso omitted by Companies (Amendment) Act, 2020, s. 53 (w.e.f. 22 January 2021).
- s. 379 Renumbered by Companies (Amendment) Act, 2020, s. 77 (w.e.f. 9 February 2018).
- s. 392 The words “with imprisonment for a term which may extend to six months or” omitted by Companies (Amendment) Act, 2020, s. 54, for "a term which may extend to six months or” omitted by Act 29 of 2020, s. 54".
- s. 392 Substituted by Companies (Amendment) Act, 2020, s. 54, for "fifty thousand rupees, or with both" (w.e.f. 21 December 2020).
- s. 393 Inserted by Companies (Amendment) Act, 2020, s. 55 (w.e.f. 22 January 2021).
- s. 403 Substituted by Companies (Amendment) Act, 2020, s. 56, for "the third proviso" (w.e.f. 1 July 2022).
- s. 405 Substituted by Companies (Amendment) Act, 2020, s. 57, for "sub-section (4)" (w.e.f. 21 December 2020).
- s. 410 The words “not exceeding eleven” omitted by Companies (Amendment) Act, 2020, s. 58 (w.e.f. 22 January 2021).
- s. 410 Substituted by Companies (Amendment) Act, 2020, s. 58, for "section 53N" (w.e.f. 22 January 2021).
- s. 418 Inserted by Companies (Amendment) Act, 2020, s. 59 (w.e.f. 22 January 2021).
- s. 435 Substituted by Companies (Amendment) Act, 2020, s. 60, for "offences under this Act, by notification" (w.e.f. 22 January 2021).
- s. 441 Substituted by Companies (Amendment) Act, 2020, s. 61, for "sub-section (5)" (w.e.f. 21 December 2020).
- s. 446B Substituted by Companies (Amendment) Act, 2020, s. 62, for "section 446B" (w.e.f. 22 January 2021).
- s. 450 Inserted by Companies (Amendment) Act, 2020, s. 64 (w.e.f. 22 January 2021).
- s. 465 The first proviso omitted by Companies (Amendment) Act, 2020, s. 66 (w.e.f. 11 February 2021).
- s. 465 Substituted by Companies (Amendment) Act, 2020, s. 66, for "Provided further that" (w.e.f. 11 February 2021).
- s. 465 Substituted by Companies (Amendment) Act, 2020, s. 66, for "Provided also that" (w.e.f. 11 February 2021).
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2022 Companies (Amendment) Act, 2017
Act 1 of 2018 · 183 changes
- s. 2 The Explanation substituted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 7 May 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "clause (28)" (w.e.f. 9 February 2018).
- s. 2 The Proviso inserted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 9 February 2018).
- s. 2 The Explanation inserted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 9 February 2018).
- s. 2 Clause (49) omitted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 9 February 2018).
- s. 2 The word “and” omitted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "sub-clause (v)" (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "and securities premium account" (w.e.f. 9 February 2018).
- s. 2 Inserted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 9 February 2018).
- s. 2 Inserted by Companies (Amendment) Act, 2017, s. 2 (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "sub-clause (viii)" (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "five crore rupees" (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "as per its last profit and loss account" (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "twenty crore rupees" (w.e.f. 9 February 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "total share capital" (w.e.f. 7 May 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2017, s. 2, for "clause (91)" (w.e.f. 9 February 2018).
- s. 3A Inserted by Companies (Amendment) Act, 2017, s. 3 (w.e.f. 9 February 2018).
- s. 4 Substituted by Companies (Amendment) Act, 2017, s. 4, for "clause (i)" (w.e.f. 26 January 2018).
- s. 7 Substituted by Companies (Amendment) Act, 2017, s. 5, for "an affidavit" (w.e.f. 27 July 2018).
- s. 12 Substituted by Companies (Amendment) Act, 2017, s. 6, for "on and from the fifteenth day of its incorporation" (w.e.f. 27 July 2018).
- s. 12 Substituted by Companies (Amendment) Act, 2017, s. 6, for "within fifteen days" (w.e.f. 27 July 2018).
- s. 21 Substituted by Companies (Amendment) Act, 2017, s. 7, for "an officer of the company" (w.e.f. 9 February 2018).
- s. 26 Inserted by Companies (Amendment) Act, 2017, s. 8 (w.e.f. 7 May 2018).
- s. 26 Clauses (a), (b) and (d) omitted by Companies (Amendment) Act, 2017, s. 8 (w.e.f. 7 May 2018).
- s. 26 Clauses (a), (b) and (d) omitted by Companies (Amendment) Act, 2017, s. 8 (w.e.f. 7 May 2018).
- s. 26 Clauses (a), (b) and (d) omitted by Companies (Amendment) Act, 2017, s. 8 (w.e.f. 7 May 2018).
- s. 26 Sub-section (7) omitted by Companies (Amendment) Act, 2017, s. 6 (w.e.f. 15 August 2019).
- s. 35 Inserted by Companies (Amendment) Act, 2017, s. 9 (w.e.f. 9 February 2018).
- s. 42 Substituted by Companies (Amendment) Act, 2017, s. 10 (w.e.f. 7 August 2018).
- s. 47 Substituted by Companies (Amendment) Act, 2017, s. 11, for "provisions of section 43 and sub-section (2) of section 50" (w.e.f. 9 February 2018).
- s. 53 Substituted by Companies (Amendment) Act, 2017, s. 12, for "discounted price" (w.e.f. 9 February 2018).
- s. 53 Inserted by Companies (Amendment) Act, 2017, s. 12 (w.e.f. 9 February 2018).
- s. 54 Clause (c) omitted by Companies (Amendment) Act, 2017, s. 13 (w.e.f. 7 May 2018).
- s. 62 Substituted by Companies (Amendment) Act, 2017, s. 14, for "of a registered valuer subject to such conditions as may be prescribed" (w.e.f. 9 February 2018).
- s. 62 Substituted by Companies (Amendment) Act, 2017, s. 14, for "sub-section (2)" (w.e.f. 9 February 2018).
- s. 73 Substituted by Companies (Amendment) Act, 2017, s. 15, for "clause (c)" (w.e.f. 15 August 2018).
- s. 73 Clause (d) omitted by Companies (Amendment) Act, 2017, s. 15 (w.e.f. 15 August 2018).
- s. 73 Substituted by Companies (Amendment) Act, 2017, s. 15, for "such deposits;" (w.e.f. 15 August 2018).
- s. 74 Substituted by Companies (Amendment) Act, 2017, s. 16, for "clause (b)" (w.e.f. 15 August 2018).
- s. 76A Substituted by Companies (Amendment) Act, 2017, s. 17, for "one crore rupees" (w.e.f. 9 February 2018).
- s. 76A Substituted by Companies (Amendment) Act, 2017, s. 17, for "seven years or with fine" (w.e.f. 9 February 2018).
- s. 76A The words “or with both” omitted by Companies (Amendment) Act, 2017, s. 17 (w.e.f. 9 February 2018).
- s. 77 The proviso inserted by Companies (Amendment) Act, 2017, s. 18 (w.e.f. 7 May 2018).
- s. 78 Substituted by Companies (Amendment) Act, 2017, s. 19, for "register the charge within the period specified in section 77" (w.e.f. 7 May 2018).
- s. 82 Omitted by Companies (Amendment) Act, 2017, s. 20, for "certain words" (w.e.f. 5 July 2018).
- s. 82 The Proviso inserted by Companies (Amendment) Act, 2017, s. 20 (w.e.f. 5 July 2018).
- s. 89 The words and figures “within the time specified under section 403” omitted by Companies (Amendment) Act, 2017, s. 21 (w.e.f. 7 May 2018).
- s. 89 Inserted by Companies (Amendment) Act, 2017, s. 21 (w.e.f. 13 June 2018).
- s. 90 Substituted by Companies (Amendment) Act, 2017, s. 22, for "section 90" (w.e.f. 13 June 2018).
- s. 90 Clause (c) omitted by Companies (Amendment) Act, 2017, s. 23 (w.e.f. 5 March 2021).
- s. 92 Clause (c) omitted by Companies (Amendment) Act, 2017, s. 23 (w.e.f. 5 March 2021).
- s. 92 The words “indicating their names, addresses, countries of incorporation, registration and percentage of shareholding held by them” omitted by Companies (Amendment) Act, 2017, s. 23 (w.e.f. 5 March 2021).
- s. 92 Inserted by Companies (Amendment) Act, 2017, s. 23 (w.e.f. 5 March 2021).
- s. 92 The words “within the time as specified, under section 403” omitted by Companies (Amendment) Act, 2017, s. 23 (w.e.f. 7 May 2018).
- s. 94 The words “and the Registrar has been given a copy of the proposed special resolution in advance” omitted by Companies (Amendment) Act, 2017, s. 25 (w.e.f. 13 June 2018).
- s. 94 The proviso inserted by Companies (Amendment) Act, 2017, s. 25 (w.e.f. 13 June 2018).
- s. 96 Substituted by Companies (Amendment) Act, 2017, s. 26, for "Provided that" (w.e.f. 13 June 2018).
- s. 100 Inserted by Companies (Amendment) Act, 2017, s. 27 (w.e.f. 9 February 2018).
- s. 101 The proviso substituted by Companies (Amendment) Act, 2017, s. 28 (w.e.f. 9 February 2018).
- s. 110 The Proviso inserted by Companies (Amendment) Act, 2017, s. 29 (w.e.f. 9 February 2018).
- s. 117 The words and figures “within the time specified under section 403” omitted by Companies (Amendment) Act, 2017, s. 30 (w.e.f. 7 May 2018).
- s. 117 Clause (e) omitted by Companies (Amendment) Act, 2017, s. 30 (w.e.f. 7 May 2018).
- s. 117 The “and” omitted by Companies (Amendment) Act, 2017, s. 30 (w.e.f. 7 May 2018).
- s. 121 The words and figures “within the time as specified, under section 403” omitted by Companies (Amendment) Act, 2017, s. 31 (w.e.f. 7 May 2018).
- s. 123 Substituted by Companies (Amendment) Act, 2017, s. 32, for "both; or" (w.e.f. 9 February 2018).
- s. 123 The proviso inserted by Companies (Amendment) Act, 2017, s. 32 (w.e.f. 9 February 2018).
- s. 123 Substituted by Companies (Amendment) Act, 2017, s. 32, for "transferred by the company to the reserves" (w.e.f. 9 February 2018).
- s. 123 Substituted by Companies (Amendment) Act, 2017, s. 32, for "sub-section (3)" (w.e.f. 9 February 2018).
- s. 129 Substituted by Companies (Amendment) Act, 2017, s. 33, for "sub-section (3)" (w.e.f. 7 May 2018).
- s. 130 Inserted by Companies (Amendment) Act, 2017, s. 34 (w.e.f. 9 February 2018).
- s. 130 Inserted by Companies (Amendment) Act, 2017, s. 34 (w.e.f. 9 February 2018).
- s. 130 Inserted by Companies (Amendment) Act, 2017, s. 34 (w.e.f. 9 February 2018).
- s. 132 Substituted by Companies (Amendment) Act, 2017, s. 35, for "ten lakh rupees" (w.e.f. 9 February 2018).
- s. 134 Substituted by Companies (Amendment) Act, 2017, s. 36 (w.e.f. 31 July 2018).
- s. 134 Substituted by Companies (Amendment) Act, 2017, s. 36, for "clause (a)" (w.e.f. 31 July 2018).
- s. 134 Substituted by Companies (Amendment) Act, 2017, s. 36, for "annual evaluation has been made by the Board of its own performance and that of its committees and individual directors" (w.e.f. 31 July 2018).
- s. 134 The provisos inserted by Companies (Amendment) Act, 2017, s. 36 (w.e.f. 31 July 2018).
- s. 134 Inserted by Companies (Amendment) Act, 2017, s. 36 (w.e.f. 31 July 2018).
- s. 135 Substituted by Companies (Amendment) Act, 2017, s. 37, for "any financial year" (w.e.f. 19 September 2018).
- s. 135 The proviso inserted by Companies (Amendment) Act, 2017, s. 37 (w.e.f. 19 September 2018).
- s. 135 Substituted by Companies (Amendment) Act, 2017, s. 37, for "as specified in Schedule VII" (w.e.f. 19 September 2018).
- s. 135 Substituted by Companies (Amendment) Act, 2017, s. 37, for "the Explanation" (w.e.f. 19 September 2018).
- s. 136 The words and figures “Without prejudice to the provisions of section 101” omitted by Companies (Amendment) Act, 2017, s. 38 (w.e.f. 9 February 2018).
- s. 136 Substituted by Companies (Amendment) Act, 2017, s. 38, for "Provided that" (w.e.f. 9 February 2018).
- s. 136 Substituted by Companies (Amendment) Act, 2017, s. 38, for "Provided further" (w.e.f. 9 February 2018).
- s. 136 Substituted by Companies (Amendment) Act, 2017, s. 38, for "the Fourth proviso" (w.e.f. 9 February 2018).
- s. 136 The proviso inserted by Companies (Amendment) Act, 2017, s. 38 (w.e.f. 9 February 2018).
- s. 137 The words and figures “within the time specified under section 403” omitted by Companies (Amendment) Act, 2017, s. 39 (w.e.f. 7 May 2018).
- s. 137 Substituted by Companies (Amendment) Act, 2017, s. 38, for "Provided further" (w.e.f. 9 February 2018).
- s. 137 The proviso inserted by Companies (Amendment) Act, 2017, s. 39 (w.e.f. 7 May 2018).
- s. 137 The words and figures “within the time specified, under section 403” omitted by Companies (Amendment) Act, 2017, s. 39 (w.e.f. 7 May 2018).
- s. 137 Substituted by Companies (Amendment) Act, 2017, s. 39, for "in section 403" (w.e.f. 7 May 2018).
- s. 139 The first proviso omitted by Companies (Amendment) Act, 2017, s. 40 (w.e.f. 7 May 2018).
- s. 141 Substituted by Companies (Amendment) Act, 2017, s. 42, for "clause (i)" (w.e.f. 9 February 2018).
- s. 143 Substituted by Companies (Amendment) Act, 2017, s. 43, for "its subsidiaries" (w.e.f. 9 February 2018).
- s. 143 Substituted by Companies (Amendment) Act, 2017, s. 43, for "its subsidiaries" (w.e.f. 9 February 2018).
- s. 143 Substituted by Companies (Amendment) Act, 2017, s. 43, for "internal financial controls system" (w.e.f. 9 February 2018).
- s. 143 Substituted by Companies (Amendment) Act, 2017, s. 43, for "cost accountant in practice" (w.e.f. 9 February 2018).
- s. 147 Inserted by Companies (Amendment) Act, 2017, s. 44 (w.e.f. 9 February 2018).
- s. 147 Substituted by Companies (Amendment) Act, 2017, s. 44, for "and with fine which shall not be less than one lakh rupees but which may extend to twenty- five lakh rupees" (w.e.f. 9 February 2018).
- s. 147 Substituted by Companies (Amendment) Act, 2017, s. 44, for "or to any other persons" (w.e.f. 9 February 2018).
- s. 147 The proviso inserted by Companies (Amendment) Act, 2017, s. 44 (w.e.f. 9 February 2018).
- s. 148 Substituted by Companies (Amendment) Act, 2017, s. 45, for "Cost Accountant in practice" (w.e.f. 9 February 2018).
- s. 148 Substituted by Companies (Amendment) Act, 2017, s. 45, for "Institute of Cost and Works Accountants of India" (w.e.f. 9 February 2018).
- s. 148 Substituted by Companies (Amendment) Act, 2017, s. 45, for "cost accountant in practice" (w.e.f. 9 February 2018).
- s. 149 Substituted by Companies (Amendment) Act, 2017, s. 46, for "sub-section (3)" (w.e.f. 7 May 2018).
- s. 149 Substituted by Companies (Amendment) Act, 2017, s. 46, for "pecuniary relationship" (w.e.f. 7 May 2018).
- s. 149 Substituted by Companies (Amendment) Act, 2017, s. 46, for "clause (d)" (w.e.f. 7 May 2018).
- s. 149 The proviso inserted by Companies (Amendment) Act, 2017, s. 46 (w.e.f. 7 May 2018).
- s. 152 Inserted by Companies (Amendment) Act, 2017, s. 47 (w.e.f. 9 February 2018).
- s. 152 Inserted by Companies (Amendment) Act, 2017, s. 47 (w.e.f. 9 February 2018).
- s. 153 The proviso inserted by Companies (Amendment) Act, 2017, s. 48 (w.e.f. 9 February 2018).
- s. 157 The words and figures “within the time specified under section 403” omitted by Companies (Amendment) Act, 2017, s. 49 (w.e.f. 7 May 2018).
- s. 160 The proviso inserted by Companies (Amendment) Act, 2017, s. 50 (w.e.f. 9 February 2018).
- s. 161 Inserted by Companies (Amendment) Act, 2017, s. 51 (w.e.f. 9 February 2018).
- s. 161 The words “In the case of a public company,” omitted by Companies (Amendment) Act, 2017, s. 51 (w.e.f. 9 February 2018).
- s. 164 The proviso inserted by Companies (Amendment) Act, 2017, s. 52 (w.e.f. 7 May 2018).
- s. 164 The proviso substituted by Companies (Amendment) Act, 2017, s. 52 (w.e.f. 7 May 2018).
- s. 165 Renumbered by Companies (Amendment) Act, 2017, s. 53 (w.e.f. 9 February 2018).
- s. 165 Inserted by Companies (Amendment) Act, 2017, s. 53 (w.e.f. 9 February 2018).
- s. 167 The proviso inserted by Companies (Amendment) Act, 2017, s. 54 (w.e.f. 7 May 2018).
- s. 167 The proviso substituted by Companies (Amendment) Act, 2017, s. 54 (w.e.f. 7 May 2018).
- s. 168 Substituted by Companies (Amendment) Act, 2017, s. 55, for "director shall also forward" (w.e.f. 7 May 2018).
- s. 173 The proviso inserted by Companies (Amendment) Act, 2017, s. 56 (w.e.f. 7 May 2018).
- s. 177 Substituted by Companies (Amendment) Act, 2017, s. 57, for "every listed company" (w.e.f. 7 May 2018).
- s. 177 Inserted by Companies (Amendment) Act, 2017, s. 57 (w.e.f. 7 May 2018).
- s. 178 Substituted by Companies (Amendment) Act, 2017, s. 58, for "every listed company" (w.e.f. 7 May 2018).
- s. 178 Substituted by Companies (Amendment) Act, 2017, s. 58, for "shall carry out evaluation of every director’s performance" (w.e.f. 7 May 2018).
- s. 178 Substituted by Companies (Amendment) Act, 2017, s. 58, for "the proviso" (w.e.f. 7 May 2018).
- s. 178 Substituted by Companies (Amendment) Act, 2017, s. 58, for "non-consideration of resolution of any grievance" (w.e.f. 7 May 2018).
- s. 180 Substituted by Companies (Amendment) Act, 2017, s. 59, for "paid-up share capital and free reserves" (w.e.f. 9 February 2018).
- s. 184 Substituted by Companies (Amendment) Act, 2017, s. 60, for "clause (b)" (w.e.f. 9 February 2018).
- s. 185 Substituted by Companies (Amendment) Act, 2017, s. 61, for "section 185" (w.e.f. 7 May 2018).
- s. 186 Inserted by Companies (Amendment) Act, 2017, s. 62 (w.e.f. 7 May 2018).
- s. 186 Substituted by Companies (Amendment) Act, 2017, s. 62, for "sub-section (3)" (w.e.f. 7 May 2018).
- s. 186 Substituted by Companies (Amendment) Act, 2017, s. 62, for "sub-section (11)" (w.e.f. 7 May 2018).
- s. 186 Inserted by Companies (Amendment) Act, 2017, s. 62 (w.e.f. 7 May 2018).
- s. 188 The proviso inserted by Companies (Amendment) Act, 2017, s. 63 (w.e.f. 9 February 2018).
- s. 188 Substituted by Companies (Amendment) Act, 2017, s. 63, for "shall be voidable at the option of the Board" (w.e.f. 9 February 2018).
- s. 196 The proviso inserted by Companies (Amendment) Act, 2017, s. 66 (w.e.f. 12 September 2018).
- s. 196 Substituted by Companies (Amendment) Act, 2017, s. 66, for "specified in that Schedule" (w.e.f. 12 September 2018).
- s. 197 The words “with the approval of the Central Government,” omitted by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 197 Inserted by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 197 The proviso inserted by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 197 Substituted by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 197 Substituted by Companies (Amendment) Act, 2017, s. 67, for "permitted by the Central Government" (w.e.f. 12 September 2018).
- s. 197 The proviso inserted by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 197 Amended by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 197 Inserted by Companies (Amendment) Act, 2017, s. 67 (w.e.f. 12 September 2018).
- s. 198 Inserted by Companies (Amendment) Act, 2017, s. 68 (w.e.f. 12 September 2018).
- s. 198 Inserted by Companies (Amendment) Act, 2017, s. 68 (w.e.f. 12 September 2018).
- s. 198 The words “which begins at or after the commencement of this Act” omitted by Companies (Amendment) Act, 2017, s. 68 (w.e.f. 12 September 2018).
- s. 200 The words “the Central Government or” omitted by Companies (Amendment) Act, 2017, s. 69 (w.e.f. 12 September 2018).
- s. 200 The words “the Central Government or” omitted by Companies (Amendment) Act, 2017, s. 69 (w.e.f. 12 September 2018).
- s. 201 The words “this Chapter” omitted by Companies (Amendment) Act, 2017, s. 70 (w.e.f. 12 September 2018).
- s. 201 Substituted by Companies (Amendment) Act, 2017, s. 70, for "any of the sections aforesaid" (w.e.f. 12 September 2018).
- s. 216 Substituted by Companies (Amendment) Act, 2017, s. 71, for "company" (w.e.f. 13 June 2018).
- s. 216 Inserted by Companies (Amendment) Act, 2017, s. 71 (w.e.f. 13 June 2018).
- s. 223 Inserted by Companies (Amendment) Act, 2017, s. 72 (w.e.f. 9 February 2018).
- s. 236 Substituted by Companies (Amendment) Act, 2017, s. 73, for "transferor company" (w.e.f. 9 February 2018).
- s. 236 Substituted by Companies (Amendment) Act, 2017, s. 73, for "transferor company" (w.e.f. 9 February 2018).
- s. 236 Substituted by Companies (Amendment) Act, 2017, s. 73, for "transferor company" (w.e.f. 9 February 2018).
- s. 247 Substituted by Companies (Amendment) Act, 2017, s. 74, for "during or after the valuation of assets" (w.e.f. 9 February 2018).
- s. 366 Substituted by Companies (Amendment) Act, 2017, s. 75, for "seven or more members" (w.e.f. 15 August 2018).
- s. 366 Inserted by Companies (Amendment) Act, 2017, s. 75 (w.e.f. 15 August 2018).
- s. 374 The proviso inserted by Companies (Amendment) Act, 2017, s. 76 (w.e.f. 15 August 2018).
- s. 379 Inserted by Companies (Amendment) Act, 2017, s. 77 (w.e.f. 9 February 2018).
- s. 384 Inserted by Companies (Amendment) Act, 2017, s. 78 (w.e.f. 9 February 2018).
- s. 391 Substituted by Companies (Amendment) Act, 2017, s. 79, for "sub-section (2)" (w.e.f. 9 February 2018).
- s. 403 Substituted by Companies (Amendment) Act, 2017, s. 80, for "the first proviso" (w.e.f. 7 May 2018).
- s. 403 Substituted by Companies (Amendment) Act, 2017, s. 80, for "second and third proviso" (w.e.f. 1 July 2022).
- s. 403 Substituted by Companies (Amendment) Act, 2017, s. 80, for "sub-section (2)" (w.e.f. 7 May 2018).
- s. 406 Substituted by Companies (Amendment) Act, 2017, s. 81, for "section 406" (w.e.f. 15 August 2019).
- s. 409 Substituted by Companies (Amendment) Act, 2017, s. 82, for "out of which at least three years shall be in the pay scale of Joint Secretary to the Government of India or equivalent or above in that service".
- s. 409 Substituted by Companies (Amendment) Act, 2017, s. 82, for "clause (e)" (w.e.f. 9 February 2018).
- s. 410 Substituted by Companies (Amendment) Act, 2017, s. 83, for "orders of the Tribunal" (w.e.f. 7 May 2018).
- s. 411 Substituted by Companies (Amendment) Act, 2017, s. 84, for "sub-section (3)" (w.e.f. 9 February 2018).
- s. 412 Substituted by Companies (Amendment) Act, 2017, s. 85, for "sub-section (2)" (w.e.f. 9 February 2018).
- s. 435 Substituted by Companies (Amendment) Act, 2017, s. 86, for "section 435" (w.e.f. 7 May 2018).
- 446a Inserted by Companies (Amendment) Act, 2017, s. 91 (w.e.f. 9 February 2018).
- s. 447 Inserted by Companies (Amendment) Act, 2017, s. 92 (w.e.f. 9 February 2018).
- s. 447 The proviso inserted by Companies (Amendment) Act, 2017, s. 92 (w.e.f. 9 February 2018).
- s. 458 The proviso omitted by Companies (Amendment) Act, 2017, s. 93 (w.e.f. 9 February 2018).
-
2021 Tribunals Reforms Act, 2021
Act 33 of 2021 · 1 change
- 417a Substituted by Tribunals Reforms Act, 2021, s. 28, for "Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of the section 184 of that Act" (w.e.f. 4 April 2021).
-
2021 G.S.R. 207(E)
dated 24th March, 2021 · 56 changes
- Schedule Iii Substituted by G.S.R. 207(E), for "Turnover" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "may" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Turnover" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Tangible Assets" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Item (a) omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Tangible Assets" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (iii)" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (ii)" (w.e.f. 1 April 2021).
- Schedule Iii Sub-item (b) omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (i)" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Heading “X” omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Revrnue" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Turnover" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Turnover" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "Statement of Changes in Equity" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (iii)" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (ii)" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Sub-item (a) omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "sub-heading “IX” and the entries relating thereto" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Sub-item (a) omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "V. Loans" (w.e.f. 11 October 2018).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Sub-item (f) omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Items (a) and (b) omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Heading K and the entries relating thereto omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii The word “and” omitted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "the Heading “Statement of Changes in Equity”" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (iii)" (w.e.f. 1 April 2021).
- Schedule Iii Substituted by G.S.R. 207(E), for "item (ii)" (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
- Schedule Iii Inserted by G.S.R. 207(E) (w.e.f. 1 April 2021).
-
2021 S.O. 1303(E)
2 changes
-
2021 S.O. 1256(E)
dated 18th March, 2021 · 9 changes
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Substituted by S.O. 1256(E), for "Table (A) dated 18th March, 2021" (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
- Schedule V Inserted by S.O. 1256(E) (w.e.f. 18 March 2021).
-
2021 Companies (Amendment) Act, 2019
Act 22 of 2019 · 67 changes
- s. 2 The proviso substituted by Companies (Amendment) Act, 2019, s. 2 (w.e.f. 2 November 2018).
- s. 2 Substituted by Companies (Amendment) Act, 2019, s. 2, for "Provided further that" (w.e.f. 2 November 2018).
- s. 10A Inserted by Companies (Amendment) Act, 2019, s. 3 (w.e.f. 2 November 2018).
- s. 12 Inserted by Companies (Amendment) Act, 2019, s. 4 (w.e.f. 2 November 2018).
- s. 14 Substituted by Companies (Amendment) Act, 2019, s. 5, for "the Proviso" (w.e.f. 2 November 2018).
- s. 14 Substituted by Companies (Amendment) Act, 2019, s. 5, for "Tribunal" (w.e.f. 2 November 2018).
- s. 26 Substituted by Companies (Amendment) Act, 2019, s. 6, for "registration" (w.e.f. 15 August 2019).
- s. 26 Substituted by Companies (Amendment) Act, 2019, s. 6, for "registration" (w.e.f. 15 August 2019).
- s. 29 The word “public” omitted by Companies (Amendment) Act, 2019, s. 7 (w.e.f. 15 August 2019).
- s. 29 Inserted by Companies (Amendment) Act, 2019, s. 7 (w.e.f. 15 August 2019).
- s. 35 Substituted by Companies (Amendment) Act, 2019, s. 8, for "delivery of a copy of the prospectus for registration" (w.e.f. 15 August 2019).
- s. 53 Substituted by Companies (Amendment) Act, 2019, s. 9, for "sub-section (3)" (w.e.f. 2 November 2018).
- s. 64 Substituted by Companies (Amendment) Act, 2019, s. 10, for "sub-section (2)" (w.e.f. 2 November 2018).
- s. 77 Substituted by Companies (Amendment) Act, 2019, s. 11, for "first and second provisos" (w.e.f. 2 November 2018).
- s. 86 Renumbered by Companies (Amendment) Act, 2019, s. 12 (w.e.f. 2 November 2018).
- s. 86 Inserted by Companies (Amendment) Act, 2019, s. 12 (w.e.f. 2 November 2018).
- s. 87 Substituted by Companies (Amendment) Act, 2019, s. 13, for "section 86" (w.e.f. 2 November 2018).
- s. 90 Inserted by Companies (Amendment) Act, 2019, s. 14 (w.e.f. 15 August 2019).
- s. 90 Substituted by Companies (Amendment) Act, 2019, s. 14, for "sub-section (9)" (w.e.f. 2 November 2018).
- s. 90 Inserted by Companies (Amendment) Act, 2019, s. 14 (w.e.f. 15 August 2019).
- s. 92 Substituted by Companies (Amendment) Act, 2019, s. 15, for "sub-section (5)" (w.e.f. 2 November 2018).
- s. 102 Substituted by Companies (Amendment) Act, 2019, s. 16, for "sub-section (5)" (w.e.f. 2 November 2018).
- s. 105 Substituted by Companies (Amendment) Act, 2019, s. 17, for "punishable with fine which may extend to five thousand rupees" (w.e.f. 2 November 2018).
- s. 121 Substituted by Companies (Amendment) Act, 2019, s. 19, for "sub-section (3)" (w.e.f. 2 November 2018).
- s. 132 Inserted by Companies (Amendment) Act, 2019, s. 20 (w.e.f. 15 August 2019).
- s. 132 Inserted by Companies (Amendment) Act, 2019, s. 20 (w.e.f. 15 August 2019).
- s. 132 Substituted by Companies (Amendment) Act, 2019, s. 20, for "sub-clause (b)" (w.e.f. 15 August 2019).
- s. 132 Substituted by Companies (Amendment) Act, 2019, s. 35, for "the Appellate Authority constituted under sub-section (6) in such manner as may be prescribed" (w.e.f. 9 February 2018).
- s. 132 Sub-sections (6), (7), (8) and (9) omitted by Companies (Amendment) Act, 2019, s. 35 (w.e.f. 9 February 2018).
- s. 135 Inserted by Companies (Amendment) Act, 2019, s. 21 (w.e.f. 22 January 2021).
- s. 135 Inserted by Companies (Amendment) Act, 2019, s. 21 (w.e.f. 22 January 2021).
- s. 135 The Proviso inserted by Companies (Amendment) Act, 2019, s. 27 (w.e.f. 22 January 2021).
- s. 135 Inserted by Companies (Amendment) Act, 2019, s. 21 (w.e.f. 22 January 2021).
- s. 137 Substituted by Companies (Amendment) Act, 2019, s. 22, for "punishable with fine" (w.e.f. 2 November 2018).
- s. 137 Substituted by Companies (Amendment) Act, 2019, s. 22, for "punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees, or with both" (w.e.f. 2 November 2018).
- s. 140 Substituted by Companies (Amendment) Act, 2019, s. 23, for "sub-section (3)" (w.e.f. 2 November 2018).
- s. 157 Substituted by Companies (Amendment) Act, 2019, s. 24, for "sub-section (2)" (w.e.f. 2 November 2018).
- s. 159 Substituted by Companies (Amendment) Act, 2019, s. 25, for "section 159" (w.e.f. 2 November 2018).
- s. 161 Substituted by Companies (Amendment) Act, 2019, s. 25, for "section 159" (w.e.f. 2 November 2018).
- s. 164 Inserted by Companies (Amendment) Act, 2019, s. 26 (w.e.f. 2 November 2018).
- s. 191 Substituted by Companies (Amendment) Act, 2019, s. 28, for "sub-section (5)" (w.e.f. 2 November 2018).
- s. 197 Sub-section (7) omitted by Companies (Amendment) Act, 2019, s. 29 (w.e.f. 2 November 2018).
- s. 197 Substituted by Companies (Amendment) Act, 2019, s. 29, for "sub-section (15)" (w.e.f. 2 November 2018).
- s. 203 Substituted by Companies (Amendment) Act, 2019, s. 30, for "sub-section (5)" (w.e.f. 2 November 2018).
- s. 212 Substituted by Companies (Amendment) Act, 2019, s. 31, for "If the Director, Additional Director or Assistant Director" (w.e.f. 15 August 2019).
- s. 212 Substituted by Companies (Amendment) Act, 2019, s. 31, for "The Director, Additional Director or Assistant Director of Serious Fraud Investigation Office shall, immediately after arrest of such person under sub-section (8)" (w.e.f. 15 August 2019).
- s. 212 Substituted by Companies (Amendment) Act, 2019, s. 31, for "Judicial Magistrate" (w.e.f. 15 August 2019).
- s. 212 Substituted by Companies (Amendment) Act, 2019, s. 31, for "Magistrate’s Court" (w.e.f. 15 August 2019).
- s. 212 Inserted by Companies (Amendment) Act, 2019, s. 31 (w.e.f. 15 August 2019).
- s. 238 Substituted by Companies (Amendment) Act, 2019, s. 32, for "punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees" (w.e.f. 2 November 2018).
- s. 241 Inserted by Companies (Amendment) Act, 2019, s. 33 (w.e.f. 15 August 2019).
- s. 241 Inserted by Companies (Amendment) Act, 2019, s. 33 (w.e.f. 15 August 2019).
- s. 242 Inserted by Companies (Amendment) Act, 2019, s. 34 (w.e.f. 15 August 2019).
- s. 243 Inserted by Companies (Amendment) Act, 2019, s. 35 (w.e.f. 15 August 2019).
- s. 243 Inserted by Companies (Amendment) Act, 2019, s. 35 (w.e.f. 15 August 2019).
- s. 248 Substituted by Companies (Amendment) Act, 2019, s. 36, for "section 455," (w.e.f. 2 November 2018).
- s. 248 Inserted by Companies (Amendment) Act, 2019, s. 36 (w.e.f. 2 November 2018).
- s. 272 Substituted by Companies (Amendment) Act, 2019, s. 37, for "or clause (e) of that sub-section" (w.e.f. 15 August 2019).
- s. 398 The word “prospectus” omitted by Companies (Amendment) Act, 2019, s. 38 (w.e.f. 15 August 2019).
- s. 441 Substituted by Companies (Amendment) Act, 2019, s. 39, for "sub-section (6)" (w.e.f. 2 November 2018).
- s. 447 Substituted by Companies (Amendment) Act, 2019, s. 41, for "twenty lakh rupees" (w.e.f. 2 November 2018).
- s. 452 Substituted by Companies (Amendment) Act, 2019, s. 42, for "sub-section (3)" (w.e.f. 2 November 2018).
- s. 454 Substituted by Companies (Amendment) Act, 2019, s. 42, for "such company and the officer who is in default" (w.e.f. 2 November 2018).
- s. 454 Substituted by Companies (Amendment) Act, 2019, s. 42, for "does not pay the penalty imposed by the adjudicating officer or the Regional Director".
- s. 454 The words “Where an officer of a company or any other person” omitted by Companies (Amendment) Act, 2019, s. 42 (w.e.f. 2 November 2018).
- s. 454 The words “does not pay the penalty” omitted by Companies (Amendment) Act, 2019, s. 42.
- s. 454 Inserted by Companies (Amendment) Act, 2019, s. 43 (w.e.f. 2 November 2018).
-
2020 G.S.R. 525(E)
dated 24th August, 2020 · 1 change
- Schedule Vii Substituted by G.S.R. 525(E) (w.e.f. 24 August 2020).
-
2020 G.S.R. 313(E)
dated 26th May, 2020 · 1 change
- Schedule Vii Inserted by G.S.R. 313(E) (w.e.f. 28 March 2020).
-
2019 G.S.R. 390(E)
dated 30th May, 2019 · 1 change
- Schedule Vii Inserted by G.S.R. 390(E) (w.e.f. 30 May 2019).
-
2018 G.S.R. 1022(E)
dated 11th October, 2018 · 12 changes
- Schedule Iii Substituted by G.S.R. 1022(E), for "shall".
- Schedule Iii Substituted by G.S.R. 1022(E), for "Fixed assets" (w.e.f. 11 October 2018).
- Schedule Iii The word “Reserve” omitted by G.S.R. 1022(E) (w.e.f. 11 October 2018).
- Schedule Iii Substituted by G.S.R. 1022(E), for "(b) Trade payables" (w.e.f. 11 October 2018).
- Schedule Iii Substituted by G.S.R. 1022(E), for "(b) Trade payables" (w.e.f. 11 October 2018).
- Schedule Iii Substituted by G.S.R. 1022(E), for "Securities Premium Reserve" (w.e.f. 11 October 2018).
- Schedule Iii Substituted by G.S.R. 1022(E), for "VII. Trade Receivable" (w.e.f. 11 October 2018).
- Schedule Iii Substituted by G.S.R. 1022(E), for "VIII. Trade Receivable" (w.e.f. 11 October 2018).
- Schedule Iii Substituted by G.S.R. 1022(E), for "III Trade Receivables" (w.e.f. 11 October 2018).
- Schedule Iii Inserted by G.S.R. 1022(E) (w.e.f. 11 October 2018).
- Schedule Iii Inserted by G.S.R. 1022(E) (w.e.f. 11 October 2018).
- Schedule Iii Inserted by G.S.R. 1022(E) (w.e.f. 11 October 2018).
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2018 Not attributed
1 change
- Schedule Iii Substituted, for "fixed assets" (w.e.f. 11 October 2018).
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2018 S.O. 4822(E)
dated 12th September, 2018 · 12 changes
- Schedule V Inserted by S.O. 4822(E) (w.e.f. 12 September 2018).
- Schedule V The words “without Central Government approval” omitted by S.O. 4822(E) (w.e.f. 12 September 2018).
- Schedule V The words “without Central Government approval” omitted by S.O. 4822(E) (w.e.f. 12 September 2018).
- Schedule V Substituted by S.O. 4822(E), for "Provided that the above limits shall be doubled" (w.e.f. 12 September 2018).
- Schedule V Substituted by S.O. 4822(E), for "no approval of Central Government is required" (w.e.f. 12 September 2018).
- Schedule V Substituted by S.O. 4822(E), for "clause (ii)" (w.e.f. 12 September 2018).
- Schedule V The words “the limits laid down in” omitted by S.O. 4822(E).
- Schedule V The words “without Central Government approval” omitted by S.O. 4822(E) (w.e.f. 12 September 2018).
- Schedule V The words “without Central Government approval” omitted by S.O. 4822(E) (w.e.f. 12 September 2018).
- Schedule V Substituted by S.O. 4822(E), for "remuneration up to two times the amount permissible under Section II" (w.e.f. 12 September 2018).
- Schedule V Clause (d) omitted by S.O. 4822(E) (w.e.f. 12 September 2018).
- Schedule V Clause (A) omitted by S.O. 4822(E) (w.e.f. 12 September 2018).
-
2018 Insolvency and Bankruptcy Code (Second Amendment) Act, 2018
Act 26 of 2018 · 1 change
- s. 434 Inserted by Insolvency and Bankruptcy Code (Second Amendment) Act, 2018, s. 39 (w.e.f. 6 June 2018).
-
2018 G.S.R. 362(E)
dated 10th April, 2018 · 3 changes
- Schedule I Substituted by G.S.R. 362(E), for "item (ii) in sub-paragraph (2)" (w.e.f. 10 April 2018).
- Schedule I The Explanation inserted by G.S.R. 362(E) (w.e.f. 10 April 2018).
- Schedule I The Explanation inserted by G.S.R. 362(E) (w.e.f. 10 April 2018).
-
2018 S.O. 768(E)
dated 21st February, 2018 · 2 changes
-
2017 S.O. 3400(E)
1 change
- s. 247 Substituted by S.O. 3400(E), s. 2, for "certain words" (w.e.f. 23 October 2017).
-
2017 S.O. 2113(E)
dated 5th July 2017 · 4 changes
- Schedule Iv Substituted by S.O. 2113(E), for " acting within his authority".
- Schedule Iv Substituted by S.O. 2113(E), for "a period of not more than one hundred and eight days" (w.e.f. 5 July 2017).
- Schedule Iv Substituted by S.O. 2113(E), for "in a year" (w.e.f. 5 July 2017).
- Schedule Iv Inserted by S.O. 2113(E) (w.e.f. 5 July 2017).
-
2017 S.O. 2042(E)
dated 29th June 2017 · 2 changes
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2017 Finance Act, 2017
Act 7 of 2017 · 6 changes
- s. 182 The proviso omitted by Finance Act, 2017, s. 154 (w.e.f. 31 March 2017).
- s. 182 The word “further” omitted by Finance Act, 2017, s. 154 (w.e.f. 31 March 2017).
- s. 182 The words “and the acceptance” omitted by Finance Act, 2017, s. 154 (w.e.f. 31 March 2017).
- s. 182 Substituted by Finance Act, 2017, s. 154, for "sub-section (3)" (w.e.f. 31 March 2017).
- s. 410 Substituted by Finance Act, 2017, s. 172, for "for hearing appeals against the orders to the Tribunal" (w.e.f. 26 May 2017).
- 417a Inserted by Finance Act, 2017, s. 172.
-
2016 S.O. 3676(E)
dated 7th December 2016 · 1 change
- s. 434 Inserted by S.O. 3676(E) (w.e.f. 15 December 2016).
-
2016 Insolvency and Bankruptcy Code, 2016
Act 31 of 2016 · 35 changes
- Schedule V Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "clause (b)" (w.e.f. 15 November 2016).
- s. 2 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "clause (23)" (w.e.f. 15 November 2016).
- s. 2 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 8 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "the Rehabilitation and Insolvency Fund formed under section 269" (w.e.f. 15 November 2016).
- s. 66 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "is unable, within the meaning of sub-section (2) of section 271, to pay the amount of his debt or claim," (w.e.f. 15 November 2016).
- s. 77 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 117 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 304" (w.e.f. 15 November 2016).
- s. 224 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 230 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 249 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "clause (e)" (w.e.f. 15 November 2016).
- s. 270 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 270" (w.e.f. 15 November 2016).
- s. 271 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 271" (w.e.f. 15 November 2016).
- s. 272 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 272" (w.e.f. 15 November 2016).
- s. 275 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "sub-section (2)" (w.e.f. 15 November 2016).
- s. 275 Sub-section (4) omitted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 280 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 280" (w.e.f. 15 November 2016).
- s. 326 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 326" (w.e.f. 15 November 2016).
- s. 327 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 327 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "clause (c)" (w.e.f. 15 November 2016).
- s. 329 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 329" (w.e.f. 15 November 2016).
- s. 334 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 334" (w.e.f. 15 November 2016).
- s. 336 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "whether by the Tribunal or voluntarily, or which is subsequently ordered to be wound up by the Tribunal or which subsequently passes a resolution for voluntary winding up" (w.e.f. 15 November 2016).
- s. 337 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "or which subsequently passes a resolution for voluntary winding up," (w.e.f. 15 November 2016).
- s. 342 Sub-sections (2), (3) and (4) omitted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 343 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "sub-section (1)" (w.e.f. 15 November 2016).
- s. 347 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "sub-section (1)" (w.e.f. 15 November 2016).
- s. 357 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 357" (w.e.f. 15 November 2016).
- s. 370 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 372 The proviso inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 419 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "sub-section (4)" (w.e.f. 15 November 2016).
- s. 424 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 424 Inserted by Insolvency and Bankruptcy Code, 2016, s. 255 (w.e.f. 15 November 2016).
- s. 429 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 429" (w.e.f. 15 November 2016).
- s. 434 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "section 434" (w.e.f. 15 November 2016).
- s. 468 Substituted by Insolvency and Bankruptcy Code, 2016, s. 255, for "sub-section (2)" (w.e.f. 15 November 2016).
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2016 G.S.R. 404(E)
dated 6th April, 2016 · 2 changes
- Schedule Iii Substituted by G.S.R. 404(E), for "GENERAL INSTURCTIONS FOR PREPARATION OF BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY".
- Schedule Iii Inserted by G.S.R. 404(E) (w.e.f. 6 April 2016).
-
2016 G.S.R. 1075(E)
dated 17th November 2016 · 1 change
- Schedule Ii Substituted by G.S.R. 1075(E), for "sub-paragraph (iii) of paragraph 3" (w.e.f. 1 April 2016).
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2015 Companies (Amendment) Act, 2015
Act 21 of 2015 · 26 changes
- s. 2 The words “of one lakh rupees or such higher paid-up share capital” omitted by Companies (Amendment) Act, 2015, s. 2 (w.e.f. 29 May 2015).
- s. 2 The words “of five lakh rupees or such higher paid-up capital,” omitted by Companies (Amendment) Act, 2015, s. 2 (w.e.f. 29 May 2015).
- s. 9 The words “and a common seal” omitted by Companies (Amendment) Act, 2015, s. 3 (w.e.f. 29 May 2015).
- s. 12 Substituted by Companies (Amendment) Act, 2015, s. 5, for "clause (b)" (w.e.f. 29 May 2015).
- s. 22 Substituted by Companies (Amendment) Act, 2015, s. 6, for "under its common seal" (w.e.f. 29 May 2015).
- s. 22 The proviso inserted by Companies (Amendment) Act, 2015, s. 6 (w.e.f. 29 May 2015).
- s. 22 The words “and have the effect as if it were made under its common seal” omitted by Companies (Amendment) Act, 2015, s. 6 (w.e.f. 29 May 2015).
- s. 46 Substituted by Companies (Amendment) Act, 2015, s. 7, for "issued under the common seal of the company" (w.e.f. 29 May 2015).
- s. 76A Inserted by Companies (Amendment) Act, 2015, s. 8 (w.e.f. 29 May 2015).
- s. 117 The word “and” omitted by Companies (Amendment) Act, 2015, s. 9 (w.e.f. 29 May 2015).
- s. 117 Inserted by Companies (Amendment) Act, 2015, s. 9 (w.e.f. 29 May 2015).
- s. 123 The Proviso inserted by Companies (Amendment) Act, 2015, s. 10 (w.e.f. 29 May 2015).
- s. 124 Substituted by Companies (Amendment) Act, 2015, s. 11, for "unpaid or unclaimed dividend has been transferred under sub-section (5) shall also be" (w.e.f. 29 May 2015).
- s. 124 Inserted by Companies (Amendment) Act, 2015, s. 11 (w.e.f. 29 May 2015).
- s. 134 Inserted by Companies (Amendment) Act, 2015, s. 12 (w.e.f. 29 May 2015).
- s. 143 Substituted by Companies (Amendment) Act, 2015, s. 13, for "sub-section (12)" (w.e.f. 14 December 2015).
- s. 177 The proviso inserted by Companies (Amendment) Act, 2015, s. 14 (w.e.f. 14 December 2015).
- s. 188 Substituted by Companies (Amendment) Act, 2015, s. 16, for "special resolution" (w.e.f. 29 May 2015).
- s. 188 The proviso inserted by Companies (Amendment) Act, 2015, s. 16 (w.e.f. 29 May 2015).
- s. 188 The proviso inserted by Companies (Amendment) Act, 2015, s. 16 (w.e.f. 29 May 2015).
- s. 212 Substituted by Companies (Amendment) Act, 2015, s. 17, for "certain words, brackets and figures" (w.e.f. 29 May 2015).
- s. 223 Substituted by Companies (Amendment) Act, 2015, s. 18, for "by the seal" (w.e.f. 29 May 2015).
- s. 248 Inserted by Companies (Amendment) Act, 2015, s. 19 (w.e.f. 29 May 2015).
- s. 248 Clause (b) omitted by Companies (Amendment) Act, 2015, s. 19 (w.e.f. 29 May 2015).
- s. 436 Substituted by Companies (Amendment) Act, 2015, s. 22, for "all offences under this Act" (w.e.f. 29 May 2015).
- s. 462 Substituted by Companies (Amendment) Act, 2015, s. 23, for "sub-section (2)" (w.e.f. 29 May 2015).
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2015 G.S.R. 679(E)
dated 4th September 2015 · 2 changes
- Schedule Iii Substituted by G.S.R. 679(E), for "(b) Trade payables" (w.e.f. 4 September 2015).
- Schedule Iii Inserted by G.S.R. 679(E) (w.e.f. 4 September 2015).
-
2015 S.O. 1226(E)
dated 29th March, 2016 · 1 change
- s. 143 Inserted by S.O. 1226(E) (w.e.f. 10 April 2015).
-
2015 S.O. 504(E)
dated 13th February, 2015 · 1 change
- s. 2 Substituted by S.O. 504(E), for "word “or”" (w.e.f. 13 February 2015).
-
2014 G.S.R. 741(E)
2 changes
- Schedule Vii Inserted by G.S.R. 741(E) (w.e.f. 24 October 2014).
- Schedule Vii Inserted by G.S.R. 741(E) (w.e.f. 24 October 2014).
-
2014 S.O. 2226(E)
dated 4th September, 2014 · 1 change
- s. 143 Substituted by S.O. 2226(E), for "certain words" (w.e.f. 4 September 2014).
-
2014 G.S.R. 627(E)
dated 29th August 2014 · 3 changes
- Schedule Ii Substituted by G.S.R. 627(E), for "sub-paragraph (i) of paragraph 3" (w.e.f. 29 August 2014).
- Schedule Ii Substituted by G.S.R. 627(E), for "paragraph 4" (w.e.f. 29 August 2014).
- Schedule Ii Substituted by G.S.R. 627(E), for "shall be recognized" (w.e.f. 29 August 2014).
-
2014 S.O. 1177(E)
dated 29th April, 2014 · 1 change
- s. 92 Substituted by S.O. 1177(E), for "certain words" (w.e.f. 29 April 2014).
-
2014 S.O. 2264(E)
dated 30th June, 2016 · 1 change
- s. 139 Substituted by S.O. 2264(E), for "the proviso" (w.e.f. 1 April 2014).
-
2014 G.S.R. 237(E)
dated 31st March 2014 · 3 changes
- Schedule Ii Substituted by G.S.R. 237(E), for "sub-paragraph (i) to (iii) of paragraph 3" (w.e.f. 1 April 2014).
- Schedule Ii Substituted by G.S.R. 237(E), for "clause (b)" (w.e.f. 1 April 2014).
- Schedule Ii Paragraph 5 omitted by G.S.R. 237(E) (w.e.f. 1 April 2014).
-
2014 G.S.R. 130(E)
dated 27th February 2014 · 1 change
- Schedule Vii Substituted by G.S.R. 130(E), for "item (i) to (x)" (w.e.f. 1 April 2014).
-
— S.O. 1894(E)
dated 24th July, 2014 · 1 change
- s. 2 Inserted by S.O. 1894(E).
-
— S.O. 1820(E)
dated 9th July, 2014 · 1 change
- s. 2 Substituted by S.O. 1820(E), for "or holds".
-
— S.O. 1227(E)
dated 29th March, 2016 · 1 change
- s. 133 Inserted by S.O. 1227(E).
-
— G.S.R. 2922(E)
dated 12th September, 2016 · 1 change
- Schedule V Substituted by G.S.R. 2922(E).
-
— S.O. 2922(E)
dated 12th September 2016 · 1 change
- Schedule V Substituted by S.O. 2922(E).
-
— G.S.R. 261(E)
dated 31st March 2014 · 1 change
- Schedule Vii Substituted by G.S.R. 261(E), for "promoting preventive health care".
-
— G.S.R. 568(E)
1 change
- Schedule Vii Inserted by G.S.R. 568(E).