MCA General Circular No 15/ 2013 dated 13.09.2013 giving clarification on the Notification dated 12th September, 2013 regarding commencement of 98 Sections of Companies Act 2013.
September, 19th 2013
General Circular No.15/2013
Government of lndia
Ministry of Corporate Affairs
Dr.Rajendra Prasad Road,
All Regional Directors,
All Registrar of Companies.
Subject: Cfarification on the notification dated LZ.g.2OL3.
The companies Act 2013 received the assent ofthe president on 29th August,
2013 and was notified in the Gazette of India on 30rh August, 2013. Towards the
proper implementation of the companies Act 2013, first tranche of Draft Rules on
16 chapters have been placed on the website of the Ministry on 9.9.2013 for
inviting comments and objections/suggestions from the general
public/stakeholders. of the 16 chapters, only 13 chapters require specifying of
Forms referred to in those chapters. The draft Forms shall be placed on the website
2. Ministry of corporate Affairs has also notified 9g sections for
implementation of the provisions of the companies Act, 2013 (the ,,said Act,,) on
t2.9.20r3. certain difficulties have been expressed by the stakeholders in the
implementation of following provisions of the said Act. with a view to facilitate
proper administration of the said Act, it is clarified that
(i) Sub-section (58) of section 2:- Registrar of Companies may register
those Memorandum and Articles of Association received till 11,9.2013
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,,.
Page no.2 contd.,
( ii) Section 102:- All companies which have issued notices
meeting on or after r2.g.2org, the statement to be
annexed to the
notice shall comply with additional requirements as prescribed
section 102 of the ,,said Act,,.
(iii) Section 133:- Till the Standards of Accounting or
thereto are prescribed by centrar Governmeniin consurtation
recommendation of the National Financial Reporting
existing Accounting Standards notified under the
Companies Ac! 1956
shall continue to apply.
(iv) section 180:- In respect of requirements of speciar resorution under
Section 180 of the ,.said Act,, as against ordinary resolution
by the Companies Act 1956, if notice for any such general
issued prior to 12.9.20!3, then such resolution may
be p.rrld in
accordance with the requirement of the Companies
3. This issues with the approval of competent authority.