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MCA Update

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MCA has, vide Companies (Specification of definition details) Second Amendment Rules, 2021 dated 19.02.2021, prescribed the class of companies which shall not be considered as listed company in the context of Companies Act, 2013 (CA, 2013). These are:
  •  Debt (NCD) listed public / private companies;
  •  preference shares (NCRPS) listed public companies; and
  •  public companies listed outside India
  • This amendment shall come into effect from 01.04.2021.

--
CA Yashu Goel
9899263490
M/s N.K. Goel & Bros.
Chartered Accountants

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