All Regional Directors, All Registrar of ComPanies,

All Regional Directors, All Registrar of ComPanies, To All Stakeholders. Subject: Commencement of provisions of the Companies ith d to it of bk of acco AcL 2013 Commencement of p p with regard to maintenance of books of accounts and of fi€il ttt with regard to maintenance of books o preparaiions/adoption/filing of finan€ial statements, d ttht t h pppg iud-ito.s repoG Boardt report and attachments to such d t Alibilit with regard to iudito.s repoG Boardt p statements and reports- Applicability with regard to relevant financial Year' v A number of provisions of the Companies Act, 2013 including those relating to maintenance of books of account, preparation, adoption & filing of financial statements (and documents required to be attached thereto), Auditors reports and the Board of Directors report (Board's report) have been brought into force with effect from l't April, 2014. Provisions of Schedule II (Useful lives to compute depreciation) and Schedule III (Format of financial statements) have also been brought into force from that date' The relevant Rules pertaining to these provisions have also been notified, placed on the website of the Ministry and have come into force from the same date' The Ministrv has received requests for clarification with regard to the relevant flnancial year with effect from whlch such provlsions of the new Act relating to maintenance of books of account, preparation, adoption and filing of financial statements (and attachments thereto), auditors report and Board's report wlll be aPPllcable. General Circular 08/2014 No. 1/19/2013-CL-V Government of India Ministry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhavan, Dr. R P Road, New DelhF 110 001. Dated 04.04'2014 Although the position in thls behalf is quite clear, to make things absolute

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