Section 134(3)(m) of companies act

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Deepika Mevadi (Querist)
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29 January 2018
Whether Section 134(3)(m) READ WITH RULE 8 of COMPANIES (ACCOUNTS) RULES, 2014, on Conservation of Energy, Research and Development and Technology Absorption and Foreign Exchange earning and outgo is applicable to all kinds of private limited company like Trading, Service and Manufacturing or to only Manufacturing Company only.

Can anyone share extracts of rule or guidance note on same ?

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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31 January 2018 There is no such differentiation like Trading, Service, Manufacturing industry
You can click on below link to read rules
http://www.mca.gov.in/Ministry/pdf/NCARules_Chapter9.pdf

Deepika Mevadi

Deepika Mevadi (Querist)
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01 February 2018 Thanks for your prompt reply. I just want to confirm that a Trading company having electricity bill of Rs. 28000/- is also required to disclose under this rule. your expert view is required

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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01 February 2018 Not required to disclose

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