As 11 para 46

it has been expended to 31.03.2012.

As of nw.. Company LAw is not amended to include AS 30,31,32. SO we have to wait and watch.. If MCA comes out with a notification, Then only we can give a conclusive answer. 

As per MCA para 46 is extended upto 31.3.2020

extended till 31st March 2020. 

vide Notification dated 29 December 2011, It has been extended to 31.3.2020 instead of 31.3.2012.