Summary:
Ministry of Corporate Affairs by Circulated Dated 21st December 2020 has already notified some Sections of the Companies Amendment Act, 2020 w.e.f. 21st December 2020. Out of 66 Sections, 44 Sections has been notified.
Ministry of Corporate Affairs has latest issued one more Circular Dated January 22, 2021, and notified some more sections of the Companies Amendment Act, 2020 w.e.f. January 22, 2021. Out of the remaining 22 sections, 14 more sections have been notified.
Therefore, 8 sections of the Companies Amendment Act, 2020 become unnotified as of the date.
| S. No. | Section of CA 2020. | Section of CA 2013 | Name of Section |
| 1. | 2 | 2 | Definition |
| 2. | 11 | 62 | Further issue of share (right issue) |
| 3. | 18© | 89(11) | Declaration in respect of the beneficial interest |
| 4. | 22(ii) | 117(3)(g) | Resolutions and Agreements to be filed in form MGT-14 |
| 5. | 25 | New 129A | New Section – Periodical Financial Result. |
| 6. | 27 | 135 | CSR |
| 7. | 53 | 379 | Application to act to a Foreign Company |
| 8. | 55 | 393 | New Section – Exemption under Chapter 22 |
| 9. | 58 | 410 | Constitution of the Aappellate Tribunal |
| 10. | 59 | 418 | Staff of the Tribunal and the Appellate Tribunal |
| 11. | 60 | 435 | Establishment of the special Court |
| 12. | 62 | 446B | Lesser penalty of an OPC or the Small Company |
| 13. | 64 | 452 | Punishment for the wrongful withholding of the property |
| 14. | 65 | 454 | Adjudication of the penalty |
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).
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