Section 134(3)(m) of companies act
This query is : Resolved
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 ?
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
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
01 February 2018
Not required to disclose
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