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PSCO Bulletin – December 2023
CBDT inserts Rule 16D and inserts Form 56F for claiming
exemption us 10AA
CBDT issues Order us 119 extending the filing of Audit Report
us 10AA for AY 2023-24 to 31st December 2023
CBDT issues order us 119 to condone filing of Form 10-IC
for AY 2021-22 till 31.01.2024

MCA amends Companies (Prospectus and Allotment of
Securities) Rules for share warrants issued prior to 2013 and
dematerilization of shares of Private Companies other
than Small companies
MCA amends Incorporation Rules to provide for shifting of
registered office post change in management under
Resolution plan under IBC
MCA inserts Rules 22A & 22B amd amends Form 4 to provide
for significant beneficial ownership (SBO) provisions in
LLP Rules
MCA notifies section 5 of Companies (Amendment) Act 2020
i.e. insertion of subsections (3) & (4) to s 23.
MCA amends Companies (Management and Administration)
Rules to provide for authorised officer responsible for
furnishing formation of beneficial interest in shares of
company

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