First Notes - Archive

First Notes - Archive


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The Ministry of Corporate Affairs (MCA) has been issuing various amendments/clarifications to the Companies Act, 2013

08 August 2016

The MCA notifies NCLT and NCLAT Rules, 2016

08 August 2016

The MCA amends certain provisions in deposits rules

20 July 2016

The MCA amends certain provisions relating to auditor’s rotation and managerial remuneration

08 July 2016

The MoF announces deferment of ICDS by one year

07 July 2016

RBI permits writing of options against contracted exposures by Indian residents

29 June 2016

The RBI issues a scheme for Sustainable Structuring of Stressed Assets

23 June 2016

The central government constitutes NCLT and NCLAT and notifies the related sections of the Companies Act, 2013

22 June 2016

SEBI revises the process for listed entities to disclose the impact of audit qualifications

7 June 2016

MCA approves changes to the existing Accounting Standards

13 May 2016

The proposed Companies (Amendment) Bill, 2016

31 March 2016

SEBI issues a Discussion Paper (DP) on 'bright-line tests for acquisition of control' under SEBI Takeover Regulations, 2011 

23 March 2016

SEBI approves the revised procedure for dealing with qualified audit reports

18 March 2016

The RBI revises prudential guidelines on revitalising stressed assets

1 March 2016

Draft Companies (Auditor’s Report) Order 2016

19 February 2016

Report of the Companies Law Committee

06 February 2016

SEBI issues Frequently Asked Questions (FAQs) on certain provisions of the SEBI Listing Regulations, 2015

13 January 2016

MCA notifies sections in the Companies Act relating to reporting of offences involving fraud by auditors and an omnibus approval for related party transactions and issues the corresponding rules 

24 December 2015

SEBI provides relaxation to listed entities for filing financial results under IFRS 

01 December 2015

The CBDT requests for comments on the issues/challenges for proper implementation of the ICDS

27 November 2015

ICAI releases revised guidance on Internal Financial Controls Over Financial Reporting

16 September 2015

The MCA amends norms relating to the preparation of financial statements

09 September 2015

The MCA clarifications regarding circulation and filing of financial statements under the Companies Act, 2013

24 July 2015

The MCA extends the last date for filing of annual return and financial statements forms

14 July 2015

The MCA issues relaxations for private companies from certain provisions of the Companies Act, 2013

11 June 2015

The MCA amends the Companies Act, 2013

2 June 2015

The ICAI issues a guidance note on accounting for expenditure on corporate social responsibility (CSR) activities

28 May 2015

The ICAI issues a guidance note on accounting for derivative contracts

18 May 2015

The ICAI provides an updated guidance on provisions relating to depreciation under the Companies Act, 2013 (Addendum to First Notes issued on 24 April

8 May 2015

The ICAI provides an updated guidance on provisions relating to depreciation under the Companies Act, 2013

24 April 2015

Updated version of the Companies (Auditor's Report) Order unveiled by the MCA

16 April 2015

ICDS - A new paradigm for computing taxable income

9 April 2015

The MCA provides further clarity on deposit related norms of the Companies Act, 2013

2 April 2015

The MCA revamps e-voting norms; relaxes compliance requirements 

26 March 2015

The MCA clarifies applicability of lending norms on loans and/or advances to employees

12 March 2015


The MCA provides transitional relief in the norms relating to the consolidated financial statements

22 January 2015


The Ministry of Finance issues revised drafts on tax computation standards

14 January 2015


The Union Cabinet proposes certain amendments to the Companies Act, 2013

04 December 2014 

The RBI reviews guidelines on joint lenders’ forum and corrective action plan

30 October 2014

The MCA rationalises norms relating to consolidated financial statements and internal financial controls system

16 October 2014

SEBI’s recent amendments of clause 49

17 September 2014

The MCA amends norms relating to useful life and residual value, clarifies certain aspects of capitalisation of costs

01 September 2014

SEBI’s discussion paper on material events and price sensitive information

22 August 2014

The MCA amends shareholder approval norms for related party transactions

19 August 2014

Tax audit report requirements amended

01 August 2014

Related party transactions – certain clarifications by the MCA

18 July 2014

The government proposes to make Ind AS mandatory from the financial year

10 July 2014

The MCA proposes to ease certain norms for private companies

27 June 2014

The MCA provides clarity on Corporate Social Responsibility under the Companies Act, 2013

23 June 2014

Deferment of provisions relating to voting through e-means and other significant clarifications and amendments

18 June 2014

Clarifications relating to independent directors

12 June 2014

The RBI clarifies certain provisions of the unhedged foreign currency exposure guidelines

05 June 2014

Revision in the Rules on creation of debenture redemption reserve

19 May 2014

SEBI’s amendments to corporate governance norms

22 April 2014

RBI’s framework for revitalising distressed assets in the economy for NBFCs

25 March 2014

Notification of provisions relating to corporate social responsibility under the Companies Act, 2013

28 February 2014

RBI releases guidelines relating to framework on stressed asset resolution

28 February 2014 

Clarification on section 185 of the Companies Act, 2013

17 February 2014 

SEBI's amendments to corporate governance norms

14 February 2014 

RBI circular on utilisation of floating provisions

10 February 2014 

SEBI Regulations on Shelf Prospectus

3 February 2014 

RBI framework on stressed asset resolution

31 January 2014 

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