General Circular
No.15/2014, File No. 5/6/2014-CL-I, dated 09th June, 2014
Clarification
regarding maintaining Register in New Format [Sub-Section (9) of Section 186] –
reg.
This
Ministry has received various communications seeking clarification regarding
Sub-Section (9) of Section 186 read with Sub-Rule (1) of Rule 12 of the
Companies (Meeting of Board and its Powers) Rule, 2014 with regard to
maintenance of register of loans/guarantee/security/making acquisition in new
format.
2. In this connection,
it is hereby clarified that the registers maintained by companies pursuant to
Sub-Section (5) of Section 372A of the Companies Act, 1956 may continue as per
requirements under these provisions and the new format prescribed vide Form
MBP2 shall be used for particulars entered in such registers on and from
01.04.2014.
3. This issues
with the approval of the Competent Authority.
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