Companies bill / act 2012.

Because companies bill 2012 yet to get President of India Signature.

Any bill will turned out to be Act provided if it passed in Lok sabha and Rajya sabha along with President of India Signature.

Thank U Harish. So when can we expect it in our CA Final syllabus? 

Companies bill 2012 is expected to be laid before Rajya Sabha in the ensuing budget session, if it gets passed there and received President's assent immediately thereafter, it will become Act. It depends on Government's intent to have it enforced.