This notification amends the Companies (Acceptance of Deposits) Rules, 2014. Key points: 1) Amounts received from a private company director or their relative will now be excluded from the definition of deposit, if a declaration is provided about the source of funds. 2) The calculation of deposit limits for companies will now include paid-up share capital, free reserves, and securities premium account. 3) The table specifying limits for acceptance of deposits from members has been amended.

1. ITO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
sEcTloN 3, suB-sEcTloN (i)l
Government of lndia
Ministry of Corporate Affails
Notification
New Delhi dated, t he44*ptemL,er,20'15
G.S.R.
-
(E). - In cxercise o{ the powers conferred by sections 73 and 76 read with sub-
section (1) of section 469 ol the Companies Act, 2013 (18 of 2013), the Cenhal
Government hereby makes the following rules further to amend thc Companies
(Acceptance of Deposits) Rules, 2014, namely!
1. (1) These rules may be called the Companies (Acceptance of Deposits) Second
Amendment Rules, 2015,
(2) They shall come into force on the date of their Publication in the Official Gazette'
2. tn the Companies (AccePtance of DePosits) Rules, 2014 (hereinafter refered to as
said rules), in rule 2, in sub-rule (1), in clause (c), for sub-clausc (viii), the following shall
be substituted, namelY:-
"(viii) any amount received from a Pe$on who, at the time of the receiPt of the
amount, was a director of the company or a relative of the director of the Privatc
comPany:
Provided that the dilector of the comPany or rclativc of the director of the
private company, as the case may bc, from whom money is rcceived, furnishes to
the company at thc time of giving thc money, a declaration in wdting to the
effect that the amount is not being Siven out of funds acquired by him bv

2. borrowing or accepting loans or dePosits from othels and the company shall
disclose the details of money so accePted in the Board's report;"'
3. In the said rules, in rule 3, -
(a) for the words "paid-uP share caPital and free reserves", wherever they occur,
the words "Paid-uP share caPital, free leserves and securities premium account"
shall be substituted;
(b) in sub-rule (8), in the Table, for item (e) and entries lelating thereto the
following shall be substituted, namelyi
[File No 1/8/2013-CL-V]
Note. - The principal rules were published in the Gazette of India, Extlaordinary' Part
it, S""tion g, toU-t" ctio (i) aide number G.S R. 256(E), dated the 31"t Marclr 2014 and
-"iu ,obruqu"r,tly modlfie,t t ide number G S.R. 386(E), dated the 6th June' 2014 and
c.S.R. 241(E), dated the 31"tMarcb 2015.
'(e) Brickwork Ratings India Pvt Ltd (Brickwork)
n-ffor1x'r
Amardeep Sin$h Bhatia
Joint S€cretary

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