Corporate Professional Today – October 20, 2018

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October 20 To October 26, 2018 u Taxmann’s Corporate Professionals Today u Vol. 43 u (^51409)
Govt. noti fi es increased rate of inter-
est for various small saving schemes
NOTIFICATIONS G.S.R. 955 (E) TO 962 (E),
DATED 28-09-2018
The rates of interest for third quarter of
Financial Year 2018-19 have recently been
announced wherein Govt. has increased in-
terest rate on various small saving schemes
upto 0.4%. Now, relevant rules of such small
saving schemes have been amended by such
increased interest rate.
lll
Corporate LawsCorporate Laws
Company Laws
MCA has extended last date of fi ling

annual return and fi nancial state-
ment upto Dec. 31, 2018 in Kerala
GENERAL CIRCULAR NO. 09/2018, DATED
05.10.2018
Due to heavy rains and floods in the State
of Kerala, the Ministry of Corporate Affairs
(MCA) has decided to relax the additional
fees payable to companies having registered
office in the State of Kerala on e-forms AOC-4,
AOC (CFS) AOC-4 XBRL and e-form MGT-7
up to 31.12.2018.
MCA consti tutes NFRA w.e.f Oct. 01,
2018
NOTIFICATION NO. [F. NO. 1/4/2016-CL-
I-PART], DATED 01.10.2018
The Ministry of Corporate Affairs (MCA) has
announced the Oct. 01, 2018, as the date of
constitution of National Financial Reporting
Authority. The Union Cabinet on March 1, 2018
had approved of the creation of a National
Financial Reporting Authority (NFRA). The
NFRA is an independent regulator overseeing
the auditing profession, and its creation was
first recommended by the Standing Committee
on Finance in its 21st report.
NCLT allows Govt. to takeover IL&FS

and suspends enti re board of direc-
tors
Union of India v. Infrastructure Leasing &
Financial Services Ltd. [2018] 98 taxmann.
com 67 (NCLT - Mum.) (SB)
Union of India filed petition alleging that
Managerial persons of respondent-company,
i.e., IL&FS were responsible for negligence
and incompetence and to unearth irregularity
and for investigation, provisions of section
212(1)(c) were invoked for investigation into
affairs of company, and it was held that it
was judicious to invoke jurisdiction prescribed
under section 241(2) and Tribunal was of
opinion that as per section 242(1) affairs of
respondent-IL&FS were being conducted in
a manner prejudicial to public interest and,
therefore, interim prayer of suspending Board
of Directors and reconstitution of new Board
of Directors were to be allowed.
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