Applicability of Relevant Amendments/Circulars/ Notifications/Regulations etc.

1. The Companies Act, 2013 : The relevant notified Sections of the Companies Act, 2013 up to 30th September 2014 will be applicable for May, 2015 Examination and for other legislative amendments including relevant Notifications / Circulars / Rules / Guidelines issued by Regulating Authority cut-off date will be six months.

There by Companies Act 3013 is applicable in Full to the extent its Notified. Till date there are 282 Sections are notified & the Last notified on March 2014.

2. The SEBI Act, 1992 : The Ministry of Law and Justice vide Notification dated 25th August, 2014 has issued Securities Laws (Amendment) Act, 2014 which is available at the following link https://www.sebi.gov.in/cms/sebi_data/attachdocs/1409135096979.pdf

3. SEBI (Issue of Capital and Disclosure Requirement) Regulations, 2009 : SEBI vide Notification dated 25th August, 2014 has issued SEBI (Issue of Capital and Disclosure Requirement) (Second Amendment) Regulations, 2014 which is available at the following link https://www.sebi.gov.in/cms/sebi_data/attachdocs/1409120871432.pdf

Note: Study Material (October 2014 edition) in this regard has been hosted under BoS Knowledge Portal, ICAI and hard copy of the same is also available.

II Non-Applicability of the following Amendments/Circulars/Notifications

1. Chapter 9 of the study material (October, 2014 edition) covering provisions relating to Revival and Rehabilitation of Sick-Industrial Companies.

2. Chapter 15 of the study material (October, 2014 edition) covering provisions relating to the National Company Law Tribunal and Appellate Tribunal.

Download Study Material of Corporate & allied Laws for May 2015