NFRA - 1
Viraj Mehta (Job) (69 Points)
26 November 2018
what is exemption for filing the form of NFRA - 1 & this form is uploaded on the website of MCA or not.
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.
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