As per Companies (Accounts) Third Amendment Rules, 2022 a sub rule & provisio inserted in rule 12 as under:
Sub-rule (1B)
(i) for the figures, letters and word “31st May, 2022”, the figures, letters and word “30th June, 2022”, shall be substituted;
Proviso
(ii) “Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be”.
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