MCA Notifications : The Companies (cost records and audit) Rules,2014 and the Companies (Prospectus and Allotment of Securities) Amendment Rules, 2014

The Companies (cost records and audit) Rules,2014 

MCA vide notification dated 30th June 2014 has issued rules regarding the cost audit i.e. The Companies (cost records and audit) Rules,2014 

The Companies (Prospectus and Allotment of Securities) Amendment Rules, 2014. 

In the Companies (Prospectus and Allotment of Securities) Rules, 2014, in rule 14, in sub-rule (2), in clause (a), after the second proviso, the following proviso shall be inserted, namely:- 
“Provided also that in case of an offer or invitation for non-convertible debentures referred to in the second proviso, made within a period of six months from the date of commencement of these rules, the special resolution referred to in the second proviso may be passed within the said period of six months from the date of commencement of these rules.”