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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 16th January, 2015

G.S.R. 37(E).—In exercise of the powers conferred by Section 469 of the Companies Act,
2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the
Companies (Accounts) Rules, 2014, namely:—

1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2015.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Accounts) Rules, 2014,-

(i) after rule 2, following rule shall be inserted, namely:-

“2A. Notice of address at which books of account are to be maintained.—For the

purposes of the first proviso to sub-section (1) of Section 128, the notice regarding address at
which books of account may be kept shall be in Form AOC-5.”

(ii) in rule 6, after the third proviso, the following proviso shall be inserted, namely :—

“Provided also that nothing in this rule shall apply in respect of consolidation of financial
statement by a company having subsidiary or subsidiaries incorporated outside India only for
the financial year commencing on or after 1st April, 2014.”
 LatestLaws.com
¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5

(iii) in the Annexure, after Form AOC-4, the following Form shall be inserted, namely :—

FORM NO. AOC-5 Notice of address at

which books of account
[Pursuant to first proviso to sub-
section (1) of section 128 of the are to be maintained
Companies Act, 2013 and Rule 2A of
Companies (Accounts) Rules, 2014]

English o Hindi
 LatestLaws.com
6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

I am authorized by the Board of Directors of the Company vide *resolution number

*dated to to sign this form and declare that all the requirements of Companies Act, 2013 and the
rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been
complied with. I also declare that all the information given herein above is true, correct and complete including the
attachments to this form and nothing material has been suppressed.

*To be digitally signed by DSC Box

*Designation
*Director identification number of the director or
membership number of the company secretary or
DIN/PAN of Manager or CEO or CFO

Note: Attention is also drawn to provisions of Section 448 and 449 which provide for punishment
for false statement and false evidence.

[F. No. 1/19/2013-CL-V-Part]

AMARDEEP SINGH BHATIA, Jt. Secy.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended by notification number
G.S.R. 723(E), dated the 14th October, 2014.

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.