valid as on 16/05/2024

9.1.2- Companies (Accounts) Rules,2014

2. Definitions.-

(1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Companies Act, 2013 (18 of 2013);

(b) “Annexure” means the Annexure to these rules;

(c) “Fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;

(d) ”Form” or ‘e-Form” means a form set forth in Annexure to these rules which shall be used for the matter to which it relates;

 “Indian Accounting Standards” means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;

(e) “Schedule” means the Schedule to the Act;

(f) “section” means the section of the Act;

(2) The used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules.

inserted vide Companies (Accounts) Second Amendment Rules, 2015. To view the notification,Click Here
 words and expressions used and not defined in this Act but defined in the Securities Contracts (Regulation) Act, 1956 (42 of 1956) or the Securities and Exchange Board of India Act, 1992 (15 of 1992) or the Depositories Act, 1996 (22 of 1996) shall have the meanings respectively assigned to them in those Acts

Companies (Accounts) Amendment Rules, 2015 [GSR 37(E)] dated 16/01/2015


Companies (Accounts) Second Amendment Rules, 2015 dated 04/09/2015


Companies (cost records and audit) Amendment Rules, 2014 dated 31/12/2014


MCA Notification dated 20.01.2023 regarding the Companies (Accounts) Amendment Rules, 2023.


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