Companies (Accounts) Rules, 2022:

MCA has notified Companies (Accounts) Third Amendment Rules, 2022 dated 31-5-2022.

Extension of timeline for filing of Form CSR-2 for financial year 2020-21 from 31-5-2022 to 30-6-2022. Insertion of a proviso to Rule 12(1B) – For the financial year 2021-22, Form CSR-2 shall be filed separately on or before 31^st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.