MCA vide its notification dated May 31, 2022 amends the Companies (Accounts) Rules, 2014 and called it the Companies (Accounts) Third Amendment Rules, 2022. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B):

• For the figures, letters and word “31st May, 2022”, the figures, letters and word “30th June, 2022”, was substituted;
• After the proviso, the following proviso was inserted:
• “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”