Clarification - Companies Act, 2013

Section 102:- All companies which have issued notices of general meeting on or after 12.09.2013,
the statement to be annexed to the notice shall comply with additional requirements as prescribed
in section 102 of the said Act.

Section 133:- Till the Standards of Accounting or any addendum thereto are prescribed by central
Government in consultation and recommendation of the National Financial Reporting Authority, the
existing Accounting Standards notified under the Companies Ac! 1956 shall continue to apply.

Section 180:- In respect of requirements of special resolution under Section 180 of the said
Act, as against ordinary resolution required by the Companies Act 1956, if notice for any such
general meeting was issued prior to 12.9.2013, then such resolution may be passed in accordance
with the requirement of the Companies Act 1956.