CS Divesh Goyal
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SHORT SUMMARY MCA has issued two notifications on 22nd July 2021, Commencement of Section 4 of Companies (Amendment) Act, 2021 and Companies (Incorporation) Fifth Amendment Rules, 2021. As per the notification, both the notifications came into effect from 1st September 2021. A. ANALYSIS OF NOTIFICATION - ONE: (Amendment in Section 16) By this notification, the Central Government has appointed 01st September 2021 as the date on which Section 4 of the Companies (Amendment) Act, 2020 i
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