{"id":2396,"date":"2018-07-12T13:03:34","date_gmt":"2018-07-12T13:03:34","guid":{"rendered":"https:\/\/companyregistrationonline.in\/?p=2396"},"modified":"2025-06-28T08:25:42","modified_gmt":"2025-06-28T08:25:42","slug":"companies-amendment-act-2017-summary","status":"publish","type":"post","link":"https:\/\/companyregistrationonline.in\/blog\/companies-amendment-act-2017-summary\/","title":{"rendered":"Companies Amendment Act 2017- Summary of Sections Notified by MCA"},"content":{"rendered":"

The Companies Amendment Bill, 2017 had been passed by the Lok Sabha on 27th <\/sup>July 2017 and by Rajya Sabha on 19th<\/sup>\u00a0December 2017 and received the assent of the President of India on 3rd<\/sup>\u00a0January 2018 and the Bill become the Companies Amendment Act, 2017.<\/p>\n

The Ministry of Corporate Affairs<\/a><\/strong>\u00a0has\u00a0notified most of the sections in two tranches\u00a0via\u00a0<\/em>notifications dated 09th<\/sup>\u00a0February 2018\u00a0and 07th<\/sup>\u00a0May 2018.<\/p>\n

LIST A:<\/strong> Ministry of Corporate Affairs vide Notification dated 05th July 2018<\/a>,4 sections notified under\u00a0Companies Amendment Act, 2017<\/a>. These Sections will come into effect from 15th August 2018.<\/p>\n

LIST B:<\/strong> Ministry of Corporate Affairs vide Notification dated 05th July 2018<\/a>, 1 section notified under Companies Amendment Act, 2017.<\/p>\n

LIST C:<\/strong> Ministry of Corporate Affairs vide Notification dated 13th June 2018<\/a> has 5 sections notified under the Companies Amendment Act, 2017.<\/p>\n

LIST D:<\/strong> Ministry of Corporate Affairs already notified 28 Sections of the Companies Amendment Act, 2017 w.e.f. 7th May\u00a02018<\/a><\/p>\n

LIST E:<\/strong> Ministry of Corporate Affairs already notified 43 Sections of the Companies Amendment Act, 2017 w.e.f. 9th February\u00a02018<\/a><\/p>\n

Read :\u00a0Companies Amendment Act 2017-Summary of Rules Notified<\/a><\/p><\/blockquote>\n

Summary of Sections Notified under Companies Amendment Act, 2017<\/strong><\/h2>\n

A tabular form of Sections notified by the MCA is present below:<\/p>\n

[List A]<\/strong><\/p>\n

MCA has notified below mentioned 4 sections of the Companies Amendment Act, 2017 w.e.f. 15th August 2018<\/p>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n\n\n\n\n
Sl. No.<\/strong><\/td>\nSection No. of Amendment Act 2017<\/strong><\/td>\nSection No. of Companies Act, 2013<\/strong><\/td>\nParticular of Section<\/strong><\/td>\n<\/tr>\n
1<\/strong><\/td>\nSection 15<\/td>\nSection 73<\/td>\nProhibition on Acceptance of Deposits from Public<\/td>\n<\/tr>\n
2<\/strong><\/td>\nSection 16<\/td>\nSection 74<\/td>\nRepayment of Deposits, etc., Accepted Before Commencement of this Act<\/td>\n<\/tr>\n
3<\/strong><\/td>\nSection 75<\/td>\nSection 366<\/td>\nCompanies Capable of Being Registered<\/td>\n<\/tr>\n
4<\/strong><\/td>\nSection 76<\/td>\nSection 374<\/td>\nObligations of Company Registration<\/a> Under this Part<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n
[LIST B]<\/strong><\/div>\n
<\/div>\n
MCA has notified below mentioned 1 section of the Companies Amendment Act, 2017 w.e.f. 5th<\/sup>\u00a0July 2018<\/div>\n
<\/div>\n
<\/div>\n
\n\n\n\n\n
Sl. No.<\/strong><\/td>\nSection No. of Amendment Act 2017<\/strong><\/td>\nSection No. of Companies Act, 2013<\/strong><\/td>\nParticular of Section<\/strong><\/td>\n<\/tr>\n
1<\/td>\nSection 20<\/td>\nSection 82<\/td>\nCompany to Report Satisfaction of Charge.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

[LIST C]<\/strong><\/p>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n\n\n\n\n\n
Sl. No.<\/strong><\/td>\nSection No. of Amendment Act 2017<\/strong><\/td>\nSection No. of Companies Act, 2013<\/strong><\/td>\nParticular of Section<\/strong><\/td>\n<\/tr>\n
1<\/td>\nSection 22<\/td>\nSection 90<\/td>\nRegister of Significant beneficial owners in a Company<\/td>\n<\/tr>\n
2<\/td>\nSection 24<\/td>\nSection 93<\/td>\nReturn to be filed with Registrar in case promoters\u2019 stake change<\/td>\n<\/tr>\n
3<\/td>\nSection 25<\/td>\nSection 94<\/td>\nPlace of Keeping and inspection of registers, returns, etc.<\/td>\n<\/tr>\n
4<\/td>\nSection 26<\/td>\nSection 96<\/td>\nRegisters, etc. to be evidence<\/td>\n<\/tr>\n
5<\/td>\nSection 71<\/td>\nSection 216<\/td>\nInvestigation of ownership of Company<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[LIST D]<\/strong><\/p>\n

MCA has notified the below-mentioned sections of the Companies Amendment Act, 2017 w.e.f. 7th May 2018<\/p>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Sl. No. <\/b><\/td>\nSection No. of Amendment Act 2017<\/b><\/td>\nSection No. of Companies Act, 2013<\/b><\/td>\nParticular of Section<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nSection 2 Clause (i) and (xiii)<\/span><\/td>\nSection 2<\/span><\/td>\nDefinitions<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nSection 8<\/span><\/td>\nSection 26<\/span><\/td>\nMatter to be stated in Prospectus<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nSection 13<\/span><\/td>\nSection 54<\/span><\/td>\nIssue of Sweat Equity Shares<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nSection 18<\/span><\/td>\nSection 77<\/span><\/td>\nDuty to Register charge<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nSection 19<\/span><\/td>\nSection 78<\/span><\/td>\nApplication for registration of the charge<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nSection 21 Clause (i) (ii)<\/span><\/td>\nSection 89<\/span><\/td>\nDeclaration in respect of the beneficial interest in any share<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nSection 23 clause (iii) & (iv)<\/span><\/td>\nSection 92<\/span><\/td>\nAnnual Return<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nSection 30<\/span><\/td>\nSection 117<\/span><\/td>\nResolution and agreements to be filed<\/span><\/td>\n<\/tr>\n
9<\/span><\/td>\nSection 31<\/span><\/td>\nSection 121<\/span><\/td>\nReport on Annual General Meeting<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nSection 33<\/span><\/td>\nSection 129<\/span><\/td>\nFinancial Statement<\/span><\/td>\n<\/tr>\n
11<\/span><\/td>\nSection 39<\/span><\/td>\nSection 137<\/span><\/td>\nCopy of financial statement to be filed with Registrar<\/span><\/td>\n<\/tr>\n
12<\/span><\/td>\nSection 40<\/span><\/td>\nSection 139<\/span><\/td>\nAppointment of Auditors<\/span><\/td>\n<\/tr>\n
13<\/span><\/td>\nSection 46<\/span><\/td>\nSection 149<\/span><\/td>\nCompany to have Board of Directors<\/span><\/td>\n<\/tr>\n
14<\/span><\/td>\nSection 49<\/span><\/td>\nSection 157<\/span><\/td>\nCompany to inform Director Identification Number<\/a><\/strong> to Registrar<\/span><\/td>\n<\/tr>\n
15<\/span><\/td>\nSection 52<\/span><\/td>\nSection 164<\/span><\/td>\nDisqualifications for the appointment of Director<\/a><\/strong><\/span><\/td>\n<\/tr>\n
16<\/span><\/td>\nSection 54<\/span><\/td>\nSection 167<\/span><\/td>\nVacation of office of Director<\/span><\/td>\n<\/tr>\n
17<\/span><\/td>\nSection 55<\/span><\/td>\nSection 168<\/span><\/td>\nResignation of Director<\/span><\/td>\n<\/tr>\n
18<\/span><\/td>\nSection 56<\/span><\/td>\nSection 173<\/span><\/td>\nMeeting of Board<\/span><\/a><\/td>\n<\/tr>\n
19<\/span><\/td>\nSection 57<\/span><\/td>\nSection 177<\/span><\/td>\nAudit Committee<\/span><\/td>\n<\/tr>\n
20<\/span><\/td>\nSection 58<\/span><\/td>\nSection 178<\/span><\/td>\nNomination and Remuneration Committee and Stakeholders Relationship Committee<\/span><\/td>\n<\/tr>\n
21<\/span><\/td>\nSection 61<\/span><\/td>\nSection 185<\/span><\/td>\nLoan to Directors<\/span><\/td>\n<\/tr>\n
22<\/span><\/td>\nSection 62<\/span><\/td>\nSection 186<\/span><\/td>\nLoan and investment by Company<\/span><\/td>\n<\/tr>\n
23<\/span><\/td>\nSection 80 Clause (i) (ii)<\/span><\/td>\nSection 403<\/span><\/td>\nFee for Filing etc<\/span><\/td>\n<\/tr>\n
24<\/span><\/td>\nSection 83<\/span><\/td>\nSection 410<\/span><\/td>\nConstitution of Appellate Tribunal<\/span><\/td>\n<\/tr>\n
25<\/span><\/td>\nSection 86<\/span><\/td>\nSection 435<\/span><\/td>\nEstablishment of Special Courts<\/span><\/td>\n<\/tr>\n
26<\/span><\/td>\nSection 87<\/span><\/td>\nSection 438<\/span><\/td>\nApplication of code of proceedings before the special court<\/span><\/td>\n<\/tr>\n
27<\/span><\/td>\nSection 88<\/span><\/td>\nSection 439<\/span><\/td>\nOffenses to be non-cognizable<\/span><\/td>\n<\/tr>\n
28<\/span><\/td>\nSection 89<\/span><\/td>\nSection 440<\/span><\/td>\nTransitional provisions<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[LIST E]<\/strong><\/p>\n

MCA has already notified below mentioned 43 sections of the Companies Amendment Act, 2017 w.e.f. 9th<\/sup>\u00a0February\u00a02018.<\/p>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n
Sl. No. <\/b><\/td>\nSection No. of Amendment Act 2017<\/b><\/td>\nSection No. of Companies Act, 2013<\/b><\/td>\nParticular of Section<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
29<\/span><\/td>\nSection 2<\/span><\/td>\nSection 2<\/span><\/td>\nDefinitions (except the definition of Associate & Subsidiary)<\/span><\/td>\n<\/tr>\n
30<\/span><\/td>\nSection 3<\/span><\/td>\nNew Section 3A<\/span><\/td>\nMember severally liable in certain cases<\/span><\/td>\n<\/tr>\n
31<\/span><\/td>\nSection 7<\/span><\/td>\nSection 21<\/span><\/td>\nAuthentication of Documents, Proceeding & Contracts<\/span><\/td>\n<\/tr>\n
32<\/span><\/td>\nSection 9<\/span><\/td>\nSection 35<\/span><\/td>\nCivil Liability for misstatements in prospectus<\/span><\/td>\n<\/tr>\n
33<\/span><\/td>\nSection 11<\/span><\/td>\nSection 47<\/span><\/td>\nVoting Right<\/span><\/td>\n<\/tr>\n
34<\/span><\/td>\nSection 12<\/span><\/td>\nSection 53<\/span><\/td>\nProhibition on the issue of shares at a discount<\/span><\/td>\n<\/tr>\n
35<\/span><\/td>\nSection 14<\/span><\/td>\nSection 62<\/span><\/td>\nFurther issue of share capital<\/span><\/td>\n<\/tr>\n
36<\/span><\/td>\nSection 17<\/span><\/td>\nSection 76A<\/span><\/td>\nPenalty on Deposit<\/span><\/td>\n<\/tr>\n
37<\/span><\/td>\nSection 27<\/span><\/td>\nSection 100<\/span><\/td>\nCalling of an extraordinary general meeting<\/span><\/td>\n<\/tr>\n
38<\/span><\/td>\nSection 28<\/span><\/td>\nSection 101<\/span><\/td>\nNotice of Meeting<\/span><\/a><\/strong><\/td>\n<\/tr>\n
39<\/span><\/td>\nSection 29<\/span><\/td>\nSection 110<\/span><\/td>\nPostal Ballot<\/span><\/td>\n<\/tr>\n
40<\/span><\/td>\nSection 32<\/span><\/td>\nSection 123<\/span><\/td>\nDeclaration of Dividend<\/span><\/td>\n<\/tr>\n
41<\/span><\/td>\nSection 34<\/span><\/td>\nSection 130<\/span><\/td>\nReopening of accounts of courts or tribunals order<\/span><\/td>\n<\/tr>\n
42<\/span><\/td>\nSection 35<\/span><\/td>\nSection 132<\/span><\/td>\nConstitution of National financial reporting authority<\/span><\/td>\n<\/tr>\n
43<\/span><\/td>\nSection 38<\/span><\/td>\nSection 136<\/span><\/td>\nRight of members to copies of the audited financial statement<\/span><\/td>\n<\/tr>\n
44<\/span><\/td>\nSection 41<\/span><\/td>\nSection 140<\/span><\/td>\nRemoval, the resignation of the auditor<\/span><\/td>\n<\/tr>\n
45<\/span><\/td>\nSection 42<\/span><\/td>\nSection 141<\/span><\/td>\nEligibility, qualifications, and disqualification of auditors<\/span><\/td>\n<\/tr>\n
46<\/span><\/td>\nSection 43<\/span><\/td>\nSection 143<\/span><\/td>\nPower and duties of auditors and auditing standards<\/span><\/td>\n<\/tr>\n
47<\/span><\/td>\nSection 44<\/span><\/td>\nSection 147<\/span><\/td>\nPunishment for contravention<\/span><\/td>\n<\/tr>\n
48<\/span><\/td>\nSection 45<\/span><\/td>\nSection 148<\/span><\/td>\nCentral Govt. to specify audit of items of cost in respect of certain companies<\/span><\/td>\n<\/tr>\n
49<\/span><\/td>\nSection 47<\/span><\/td>\nSection 152<\/span><\/td>\nAppointment of Directors<\/span><\/a><\/strong><\/td>\n<\/tr>\n
50<\/span><\/td>\nSection 48<\/span><\/td>\nSection 153<\/span><\/td>\nApplication of allotment of DIN<\/a><\/strong><\/span><\/td>\n<\/tr>\n
51<\/span><\/td>\nSection 50<\/span><\/td>\nSection 160<\/span><\/td>\nRight of persons other than retiring directors to stand for directorship<\/span><\/td>\n<\/tr>\n
52<\/span><\/td>\nSection 51<\/span><\/td>\nSection 161<\/span><\/td>\nappointment of an additional director, alternate director, and nominee director<\/span><\/td>\n<\/tr>\n
53<\/span><\/td>\nSection 53<\/span><\/td>\nSection 165<\/span><\/td>\nNumber of directorships<\/span><\/td>\n<\/tr>\n
54<\/span><\/td>\nSection 59<\/span><\/td>\nSection 180<\/span><\/td>\nRestrictions of the power of the board<\/span><\/td>\n<\/tr>\n
55<\/span><\/td>\nSection 60<\/span><\/td>\nSection 184<\/span><\/td>\nDisclosure of interest by Director<\/span><\/td>\n<\/tr>\n
56<\/span><\/td>\nSection 63<\/span><\/td>\nSection 188<\/span><\/td>\nRelated party transaction<\/span><\/td>\n<\/tr>\n
57<\/span><\/td>\nSection 65<\/span><\/td>\nSection 195<\/span><\/td>\nProhibition on insider trading of securities<\/span><\/td>\n<\/tr>\n
58<\/span><\/td>\nSection 64<\/span><\/td>\nSection 194<\/span><\/td>\nProhibition on forwarding dealings in securities of company by the director or key managerial personnel<\/span><\/td>\n<\/tr>\n
59<\/span><\/td>\nSection 72<\/span><\/td>\nSection 223<\/span><\/td>\nInspector\u2019s Report<\/span><\/td>\n<\/tr>\n
60<\/span><\/td>\nSection 73<\/span><\/td>\nSection 236<\/span><\/td>\nPurchase of minority shareholding<\/span><\/td>\n<\/tr>\n
61<\/span><\/td>\nSection 74<\/span><\/td>\nSection 247<\/span><\/td>\nvaluation by a registered valuer<\/span><\/td>\n<\/tr>\n
62<\/span><\/td>\nSection 77<\/span><\/td>\nSection 379<\/span><\/td>\nApplication of Act to foreign companies<\/span><\/td>\n<\/tr>\n
63<\/span><\/td>\nSection 78<\/span><\/td>\nSection 384<\/span><\/td>\nDebentures, annual return, registered of charge, books of account<\/span><\/td>\n<\/tr>\n
64<\/span><\/td>\nSection 79<\/span><\/td>\nSection 391<\/span><\/td>\nApplication of section 34 to 36 and chapter XX<\/span><\/td>\n<\/tr>\n
65<\/span><\/td>\nSection 82<\/span><\/td>\nSection 409<\/span><\/td>\nQualification of the president and member of the tribunal<\/span><\/td>\n<\/tr>\n
66<\/span><\/td>\nSection 84<\/span><\/td>\nSection 411<\/span><\/td>\nQualification of chairperson and member of the appellate tribunal<\/span><\/td>\n<\/tr>\n
67<\/span><\/td>\nSection 85<\/span><\/td>\nSection 412<\/span><\/td>\nSelection of Members of Tribunal and appellate tribunal<\/span><\/td>\n<\/tr>\n
68<\/span><\/td>\nSection 90<\/span><\/td>\nSection 441<\/span><\/td>\nCompounding of certain offenses<\/span><\/td>\n<\/tr>\n
69<\/span><\/td>\nSection 91<\/span><\/td>\nSection 446<\/span><\/td>\nInsertion of new section 446A and 446B<\/span><\/td>\n<\/tr>\n
70<\/span><\/td>\nSection 92<\/span><\/td>\nSection 447<\/span><\/td>\nPunishment for fraud<\/span><\/td>\n<\/tr>\n
71<\/span><\/td>\nSection 93<\/span><\/td>\nSection 458<\/span><\/td>\nDelegation by the central government of its powers and functions<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[LIST F]<\/strong><\/p>\n

MCA has already notified below mentioned 2 sections of the Companies Amendment Act, 2017<\/a><\/strong> w.e.f. 26th January 2018.<\/p>\n

\n
\n
<\/div>\n<\/div>\n<\/div>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n
Sl. No. <\/b><\/td>\nSection No. of Amendment Act 2017<\/b><\/td>\nSection No. of Companies Act, 2013<\/b><\/td>\nParticular of Section<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n<\/colgroup>\n\n\n\n
72<\/span><\/td>\nSection 1<\/span><\/td>\n—<\/td>\n\u00a0section 4<\/span><\/td>\n<\/tr>\n
73<\/span><\/td>\n\u00a0Section 4<\/span><\/td>\n\u00a0Section 4<\/span><\/td>\n\u00a0Memorandum<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

For more info about Private Limited Company Registration<\/a>, visit Company Registration Online.<\/strong><\/p>\n

\n

Why LLP is better than Private Limited Company<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

The Companies Amendment Bill, 2017 had been passed by the Lok Sabha on 27th July 2017 and by Rajya Sabha on 19th\u00a0December 2017 and received […]<\/p>\n","protected":false},"author":5,"featured_media":2474,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[557],"tags":[262,256,257,260,258,259,261],"class_list":["post-2396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-articles","tag-amendment","tag-companies-amendment-act","tag-companies-amendment-act-2017","tag-mca","tag-ministry-of-corporate-affairs","tag-notification","tag-notify"],"yoast_head":"\nSections Notified under Companies Amendment Act, 2017<\/title>\n<meta name=\"description\" content=\"The Ministry of Corporate affairs\u00a0has\u00a0notified most of the sections notified under Companies Amendment Act, 2017.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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