NFRA - 1
Viraj Mehta (Job) (69 Points)
26 November 2018Viraj Mehta (Job) (69 Points)
26 November 2018
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 27 November 2018
https://vinodkothari.com/wp-content/uploads/2018/11/MCA-notifies-NFRA-Rules.pdf
Ranjeet Singh
(Corporate Law Matters & Taxation)
(565 Points)
Replied 27 November 2018
NFRA rules, 2018
rule 3(2): Every existing body corporate other than a company governed by these rules, shall inform the Authority within thirty days of the commencement of these rules, in Form NFRA-1, the particulars of the auditor as on the date of commencement of these rules.
rule 3(3): Every body corporate, other than a company as defined in clause (20) of section 2, formed in India and governed under this rule shall, within fifteen days of appointment of an auditor under sub-section (1) of section 139, inform the Authority in Form NFRA-1, the particulars of the auditor appointed by such body corporate:
Provided that a body corporate governed under clause (e) of sub-rule (1) shall provide details of appointment of its auditor in Form NFRA-1.