Section 134(3)(m) of companies act
This query is : Resolved
Deepika Mevadi
(Querist)
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 ?
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
(Expert)
31 January 2018
There is no such differentiation like Trading, Service, Manufacturing industry
You can click on below link to read rules
https://www.mca.gov.in/Ministry/pdf/NCARules_Chapter9.pdf
You can click on below link to read rules
https://www.mca.gov.in/Ministry/pdf/NCARules_Chapter9.pdf
Deepika Mevadi
(Querist)
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
(Expert)
01 February 2018
Not required to disclose
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Taxation of crypto futures in India Fy 2026- 2027
- EPF ECR NEW RULES Sep 17th 2026
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
