Effective provisions of Companies (Amendment) Act, 2017
Effective provisions of Companies (Amendment) Act, 2017 w.e.f. 09 th Feb, 2018 PART-1 Sr. No Section Companies Act, 2013 Companies (Amendment) Act, 2017 1 Section 2(28) “cost accountant” means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959); Change in Definition of Cost Accountant "Cost Accountant" means a cost accountant as defined in clause ( b ) of sub-section ( 1 ) of section 2 of the Cost and Works Accountants Act, 1959 and who holds a valid certificate of practice under sub-section ( 1 ) of section 6 of that Act; 2 Section 2(30) “debenture” includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not; Definition of Debenture excluded the following. (a...