Dear Madam/Sir,
For annual filing 2013-2014 which act shall be applicable either companies Act 1956 or Companies Act-2013.
2 Replies
Yogesh Shukla
(Tax Practitioner)
(712 Points)
Replied 24 April 2014
98 sections of Companies Act, 2013 were notified on 12 September and corresponding provisions of the earlier act have been superseded by the new act. Remaining section will be applicable gradually as and when notified by MCA.
These 98 sections will be applicable from 12th Sep 2013
Attached File : 738794 1311043 commencementnotificationofca2013.pdf downloaded: 171 times
Deepak Gupta
(CA Student)
(15922 Points)
Replied 24 April 2014
| Originally posted by : RACHANA DAGA | ||
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Dear Madam/Sir, For annual filing 2013-2014 which act shall be applicable either companies Act 1956 or Companies Act-2013. |
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Companies Act, 1956.
.
The financial statements (and documents required to be attached thereto), auditor’s report and board’s report in respect of financial years that commenced earlier than 1st April, 2014 shall be governed by the relevant provisions/schedules/rules of the Companies Act, 1956 and that in respect of financial years commencing on or after 1st April, 2014, the provisions of the new act shall apply.
.
- General Circular 08/2014, dated 04.04.2014 (Click to view).
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