Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018 effective from 09.02.2018. To view the notification, Click Here
Explanation. – For the purposes of this Act, the term ‘start-up’ or “start-up company” means a private company incorporated under the Companies Act, 2013 (18 of 2013) or the Companies Act, 1956 (1 of 1956) and recognised as start-up in accordance with the notification issued by the Department of Industrial Policy and Promotion, Ministry of Commerce and Industry.
*Substituted vide Exemption to Private Company(corrigendum) notification dated 13.07.2017
*Refer General Circular 08/2017 dated 25.07.2017
(The exceptions, modifications and adaptations provided above shall be applicable only to those Private Companies which has not committed a default in filing its financial statements under section 137 of the said act or annual return under section 92 of the said act with the registrar)
Inserted vide exemption notification to Private Companies dated 13th June, 2017. To view the notification, Click Here
Substituted vide Companies (Amendment) Act, 2017 dated 3.01.2018 effective from 09.02.2018. To view the notification, Click Here
Refer rule 11 of the Companies (Audit & Auditors) Rules,2014. To view the rule, Click Here
Substituted by the Companies (Removal of Difficulties) Seventh Order, 2014 vide Notification S.O. 2226(E) dated 04 September 2014.To view the order, Click Here
Refer rule 12 of the Companies (Audit & Auditors) Rules,2014. To view the rule, Click Here
MCA has extended the date of implementation of CARO, 2020 from April 1, 2020 to April 1, 2021. To view the Order, Click Here.
MCA has extended the date of implementation of CARO, 2020 from April 1, 2019 to April 1, 2020. To view the Order, Click Here.
MCA has notified CARO, 2020 in supersession of CARO, 2016 vide Order dated 25.02.2020 to be implemented from April 1, 2019. To view the Order, Click Here .
MCA has notified CARO, 2016 in supersession of CARO, 2015 vide Order no. S.O. 1228(E) dated 29.03.2016. To view the Order, Click Here .
MCA has notified CARO, 2015 vide Order no. S.O 990 (E) dated 10 April 2015. To view the order, Click Here
Provided inserted vide Companies (Removal of Difficulties) Order, 2016 dated 29th March,2016. To view the order, Click Here
Section 12 substituted by the Companies (Amendment) Act, 2015 (21 of 2015), notified on 26th May, 2015. With effect form 14-12.2015vide notification S.O 3388 (E) . To view the notifications, Click Here
Refer rule 13 of the Companies (Audit & Auditors) Rules,2014. To view the rule, Click Here
Substituted vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 21.12.2020. To view the Act, Click Here . To view the commencement notification, Click Here .
