Notification - Companies Act 2013 General Circular No.15/2013 - Ministry of Corporate Affairs

I. Sub-section (68) of section 2:-
Registrar of Companies may register those Memorandum and Articles of
Association received till 11.09.2013 as per the definition clause of the
private company, under the Companies Act, 1956 without referring to
the definition of ‘private company' under the "said Act”.
II.
Section 102:- All companies which have issued notices of general meeting
on or after 12.09.2013, the statement to be annexed to the notice shall
comply with additional requirements as prescribed in section 102 of the
“said Act”.
III. Section 133:- Till the Standards of Accounting
or any addendum thereto are prescribed by Central Government in
consultation and recommendation of the National Financial Reporting
Authority, the existing Accounting Standards notified under the
Companies Act, 1956 shall continue to apply.
IV. Section 180: -
In respect of requirements of special resolution under Section 180 of
the “said Act” as against ordinary resolution required by the Companies
Act 1956, if notice for any such general meeting was issued prior to
12.09.2013, then such resolution may be passed in accordance with the
requirement of the Companies Act, 1956.
3.This issues with the approval of competent authority.
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