Corporate and Other Laws Amendments | CA Intermediate | November 2023

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  • Last Updated on 21 November, 2023

Law Amendments CA inter

CA Intermediate November 2023 Examinations

Paper 2 | Corporate and Other Laws

The September 2021 edition of study material is relevant for November, 2023 examinations. The amendments made after the issuance of this study material i.e., for period 1st May 2021 to 30th April, 2023 shall also be relevant.

The relevant legislative amendments for November 2023 are given below:

List of amendments made after 31st October, 2022 up to 30th April, 2023

Check out Taxmann's Corporate & Other Laws (Law) | Study Material which presents the subject matter in a tabular format in simple & concise language with 500+ questions & case studies with hints. Questions are covered for every topic for better understanding.

CA Inter | New Syllabus | May/Nov. 2023 Exams

Key Highlights of Amendments – The Companies Act, 2013


Section Type of Amendment Level of Amendment
Chapter 3 Rule 12 (6) Sub-rule omitted


Changes made under Old Provisions of Companies Act, 2013


Old Provision New Provision


Rule 12, Sub-rule (6) of Companies (Prospectus and Allotment of Securities) Amendment Rules, 2023 Attachment of Resolution in case of Bonus Shares:

In case of issue of bonus shares, a copy of the resolution passed in the general meeting authorizing the issue of such shares shall be attached to the Form PAS-3.

Sub-rule omitted w.e.f. 23rd January, 2023.

For official announcement and reference of complete amendments made after September 2021 edition of study material, click on the links below:

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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