Companies (Acceptance of Deposit) Amendment Rules 2018
The Ministry of Corporate Affairs (MCA) has amended the Companies (Acceptance of Deposit) Rules, 2014 wherein it has been specified that a certificate of the statutory auditor of the company shall be attached in Form DPT-1 (Circular or Circulars in the form of Advertisement inviting deposit), stating that the company has not committed default in the repayment of deposit or in the payment of interest on such deposit accepted either before or after payment of interest on such deposit accepted either before or after commencement of the Companies Act, 2013.