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What is the applicability of the Companies Rules, 2014 & what is the date on which it becomes effective and applicable?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 kruthika asked almost 4 years ago

What is the applicability of the Companies Rules, 2014 & what is the date on which it becomes effective and applicable?

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2 Answers
Picsjoin 2017224123730582 Archana answered over 3 years ago

Hie Kruthika, a) The Rules have classified sectors/industries under Regulated and Non-Regulated sectors. The sectors/industries covered under Table A of the Rules are under the Regulated Sector and sectors/industries covered under Table B are under the NonRegulated Sector. b) Every company, including foreign companies defined in clause (42) of section 2 of the Act, engaged in the production of the goods or providing services, specified in Tables A and B, having an overall turnover from all its products and services of rupees thirty five crore or more during the immediately preceding financial year, shall be required to maintain cost accounting records. However, foreign companies having only liaison office in India and engaged in production, import and supply or trading of medical devices listed in Sl. 33 of Table B are exempted. Further, companies which are classified as a micro enterprise or a small enterprise including as per the turnover criteria under sub-section (9) of section 7 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006) are also excluded from the purview of the Rules. c) The Rules are effective from April 1, 2014 in respect of certain class of companies and for the others it is effective from April 1, 2015

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Open uri20170510 32134 1uwcnoc?1494421631 Shubhangi Jain answered almost 4 years ago

(1) These rules may be called the Companies (Acceptance of Deposits) Rules, 2014. (2) They shall come into force on the 1st day of April, 2014. (3) **These rules shall apply to a company other than –** (i) a banking company; (ii) a non-banking financial company as defined in the Reserve Bank of India Act, 1934 (2 of 1934) registered with the Reserve Bank of India; (iii) a housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987 (53 of 1987); and (iv) a company specified by the Central Government under the proviso to sub-section (1) of section 73 of the Act.

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