Decision of MCA with regard to filing of DPT4, Form 23C and Form 23D
Filing of DPT4
As per section 74(1)(a) of the Companies Act, 2013 and the companies (Acceptance of Deposits) Rules, 2014 made there under, companies are required to file a statement regarding deposits existing as on date of commencement of the Act within a period of 3 months from such commencement.The time for filing of said statement was expired on 30-06-2014.
Therefore, It has been decided to grant extension of time for the period of 2 months i.e. up to 31-08-2014 without any additional fee in terms of section 403 of the Act to enable thecompanies for filing of statement under Form DPT4 with the Registrar.
Non-applicability of Form 23C and 23D
Form 23C and Form 23D are not applicable for filing in relation to appointment of Cost Auditor. New Forms pursuant to new Cost Records & Audit rules will be filed as soon as they are made available.