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8/9/2019 Legal Updates Nov and Dec 2014
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Changes in Laws in the month of November and December, 2014
Sr.
No.
Provision Circular/Noti
fication etc.
No.
Gist of changes/Link
COMPANIES ACT, 2013
1. Section 470 3/11/2014 Company Law Board (Fees on Applications andPetitions) Rules, 1991
2. Section 148 GeneralCircular No.42/2014 dated12/11/2014
Clarification on matters relating to Companies (CostRecords and Audit) Rules, 2014
3. Chapter III GeneralCircular No.43/2014 dated12/11/2014
Issue of FCCBs and FCBs clarification regardingapplicability of provisions of Chapter III ofCompanies Act, 2013
4. Section 148 31/12/2014 Companies (Cost Records and Audit) AmendmentRules, 2014
SEBI REGULATIONS
1) SEBI (ForeignPortfolio Investor)
Regulations, 2014
24/11/2014 Conditions for issuance of Offshore DerivativeInstruments
2) Offer for Salemechanism
CIR/MRD/DP/32 /2014 dated1/12/14
Modification to Offer for Sale (OFS) of Sharesthrough stock exchange mechanism
3) Amendment to
earlier circulardated 4/10/13
CIR/MRD/DS
A/33/2014dated 9/12/14
Facilitating transaction in Mutual Fund schemes
through the Stock Exchange Infrastructure.
4) SEBI (Depositoriesand Participants(Amendment)Regulations, 2014
24/12/14 Amendment of Regulation 16, insertion of 20AB,amendment of First Schedule
5) SEBI(FVCI)(Amendmen
t) Regulations 2014
30/12/2014 Regulation 2 sub-regulation 1 amended
6) SEBI (MutualFunds) SecondAmendment)
Regulations, 2014
30/12/2014 Regulation 21 sub-regulation (1) (f) amended
FEMA
1. FEMA 120 FEMA 326dated 12/11/14
Amendment of FEMA 120 -Foreign Exchange Management (Transfer or Issue of
any Foreign Security) (Fifth Amendment)Regulations, 2014
2. Period of Realisation andrepatriation of export proceeds
AP DIR 37dated20/11/2014
Export of Goods / Software / Services
3. FEMA 21 AP DIR 38
dated20/11/2014
Acquisition/Transfer of Immovable property
Payment of taxes
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