Companies (Accounts) Amendment Rules, 2024

Form CSR-2 shall be filed separately on or before 31st December, 2024 for FY 2023-2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.