Thursday, April 16, 2015

The Companies (Acceptance of Deposits) Rules, 2014


  • If a company receives any amount by way of subscriptions to any shares, stock, bonds or debentures before the April 1, 2014 and disclosed in the balance sheet for the financial year ending on or before the March 31, 2014 against which the allotment is pending on the March 31, 2015, the company shall, by the June 1, 2015, either return such amounts to the persons from whom these were received or allot shares, stock, bonds or debentures or comply with these rules.
  • Every eligible company shall obtain, at least once in a year, credit rating for deposits accepted by it with Minimum Investment Grade Rating and a copy of the rating shall be sent to the Registrar of companies along with the return of deposits in Form DPT 3.

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