| Notification/Circular no. | Date | Subject | Amendment |
| General_Circular_10_2014 | 07-May-14 | General_Circular_10_2014 – Certifiaction of e-forms by practicing professionals. |
It is provided that for forms certified by any practicing professional, if there appears to be any misrepresentation, fraud etc. the RD/ROC will be entitled to investigate against such professional and submit a report to the concerned institute governing the professional for any disciplinary action to be initiated against such professional |
| SO 1352 (E) | 21-May-14 | Delegation_of powers under section 458 of CA 2013 to RDs. |
Certain powers of the Central Givernment under the Companies Act, 2013 have been delegated to the RD, ROC and RD Noida, respectively. |
| SO 1353 (E) | 21-May-14 | Delegation of powers under section 458 of CA 2013 to ROCs |
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| SO 1354 (E) | 21-May-14 | Delegation of powers u-s 153 and 154 of CA 2013 to RD Noida |
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| General_Circular_12_2014 | 22-May-14 | General_Circular_12_2014 – Applicability of PAN requirement for foreign nationals. |
It is clarified that foreign national need not possess a PAN unless they are required to under the provisions of Income Tax Act, 1961. Copy of passport of a foreign national would be a sufficient proof. |
MCA May 2014
