Companies (Accounts) Rules Amended: MCA mandates Separate CSR-2 Filing After AOC-4 or AOC-4-NBFC by Dec 31, 2024 [Read Notification]

The CSR-2 shall be filed separately after filing of AOC-4 or AOC-4-NBFC (Ind AS) by a deadline of December 31, 2024.
Companies Accounts Rules Amended - MCA - CSR-2 Filing - AOC-4 - AOC-4-NBFC - TAXSCAN

The Ministry of Corporate Affairs (MCA) has amended the Companies (Accounts) Rules, 2014, through the Companies (Accounts) Amendment Rules, 2024. These amendments mandate that for the financial year 2023-2024, Form CSR-2 must be filed separately by companies on or before December 31, 2024. The filing of Form CSR-2 is to follow the submission of either…

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