Deposit in case the in case the No change Definition of the company has company has deposit as per accepted accepted companies act is deposits, deposits, so wider like whether the whether the advance directives directives issued received from issued by the by the Reserve customers and Reserve Bank Bank of India not adjusted up of and the to or more than India and the provisions of 365 days provisions of sections 73 to 76 become sections 73 to or any other included under 76 or any other relevant the definition of relevant provisions of deposit. Various provisions of the Companies other the Companies Act, 2013 and transactions are Act and the rules framed fall under that the rules thereunder, category. framed where thereunder, applicable, have where been complied applicable, with? If not, the have been nature of such complied contraventions with? If not, be stated; If an the nature of order has been contraventions passed by should be Company Law stated; If an Board or order has been National passed by Company Law Company Law Tribunal or Board or Reserve Bank of National India or any Company Law court or any Tribunal or other tribunal, Reserve Bank whether the of India or any same has been court or any complied with other tribunal, or not? whether the same has been complied with or not? Cost Records (vi) Where (vi) Whether No Change Companies(Cost maintenance maintenance of Records and of cost records cost records has Audit) Rules, has been been specified 2014 specified by by the Central the Central Government
Deposit in case the company has accepted deposits, whether the directives issued by the Reserve Bank of India and the provisions of sections 73 to 76 or any other relevant provisions of the Companies Act and the rules framed thereunder, where applicable, have been complied with? If not, the nature of contraventions should be stated; If an order has been passed by Company Law Board or National Company Law Tribunal or Reserve Bank of India or any court or any other tribunal, whether the same has been complied with or not? in case the company has accepted deposits, whether the directives issued by the Reserve Bank of India and the provisions of sections 73 to 76 or any other relevant provisions of the Companies Act, 2013 and the rules framed thereunder, where applicable, have been complied with? If not, the nature of such contraventions be stated; If an order has been passed by Company Law Board or National Company Law Tribunal or Reserve Bank of India or any court or any other tribunal, whether the same has been complied with or not? No change Definition of the deposit as per companies act is so wider like advance received from customers and not adjusted up to or more than 365 days become included under the definition of deposit. Various other transactions are fall under that category. Cost Records (vi) Where maintenance of cost records has been specified by the Central (vi) Whether maintenance of cost records has been specified by the Central Government No Change Companies(Cost Records and Audit) Rules, 2014
CARO-2016.docx