First Notes


First Notes is our ‘hot, off the press’ update that aims to provide a very timely heads up on key accounting and regulatory developments that affect reporting for entities in India. It is one more way for us to connect with you, in addition to the monthly Accounting and Auditing Update.

The MCA revamps e-voting norms; relaxes compliance requirements


The Ministry of Corporate Affairs (MCA) has been issuing various amendments and clarifications to the Companies Act, 2013 (the Act) and to the corresponding Rules to remove practical challenges faced by companies while implementing certain provisions of the Act. Recently, the MCA has amended the following Rules:


  • The Companies (Management and Administration) Rules, 2014
  • The Companies (Share Capital and Debentures) Rules, 2014
  • The Companies (Meetings of Board and its Powers) Rules, 2014.


Amendments to the above Rules will come into force from the date of publication in the Official Gazette. This issue of First Notes summarises the important aspects arising from the amended Rules.  For a copy of the amended Rules issued by the MCA, please click here.


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