The
Ministry of corporate Affairs has notified 98 sections for
implementation of the provisions of the Companies Act, 2013 (Act) on
12.9.2013. Certain difficulties have been expressed by the stakeholders
in the implementation of the notified provisions of the said Act. With a
view to facilitate proper administration of the said Act, the MCA has
clarified that:
(i) Sub-section (58) of section 2:-
Registrar of Companies may register those Memorandum and Articles of
Association received till 11,9.2013 as per the definition clause of the
private company, under the Companies Act 1956 without referring to the
definition of 'private company' under the said Act.
(ii) Section 102:-
All companies which have issued notices of general meeting on or after
12.09.2013, the statement to be annexed to the notice shall comply with
additional requirements as prescribed in section 102 of the said Act.
(iii) Section 133:-
Till the Standards of Accounting or any addendum thereto are prescribed
by Central Government in consultation and recommendation of the
National Financial Reporting Authority, the existing Accounting
Standards notified under the Companies Act, 1956 shall continue to
apply.
(iv) Section 180:-
In respect of requirements of special resolution under Section 180 of
the said Act as against ordinary resolution required by the Companies
Act 1956, if notice for any such general meeting was issued prior to
12.9.2013, then such resolution may be passed in accordance with the
requirement of the Companies Act, 1956.
The said clarification can be viewed by clicking the following link please:
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