PREFACE
MCA
21 an E-Governance initiative of the Ministry of Company Affairs is a
flagship programme built on the Government’s vision of National
E-Governance. This will bring a service transformation in terms of ease of
use and secure access to MCA services. It will serve the interests of all
the key stakeholders primarily being business and corporates by enabling
them to have simple, hassle free interaction on compliance matters. The
MCA 21 initiative will facilitate electronic submission of forms and
documents and electronic access of the same by the public. Thus it aims at
moving from paper based to nearly paper less environment covering all
services provided by the Registrar of Companies (ROC) starting from
Incorporation of company. Consequently the Government would be in a
position to play the regulatory role through transparent means and
effective compliance management.
MCA
has issued the Companies (Central Government’s) General Rules and Forms
(Amendment) Rules, 2006 and notified new e-Forms. These Forms have been
evolved to suit e-filing. With effect from 28.2.2006 only the notified
e-Forms have to be filed whether filed electronically (in offices of ROCs
which have gone on-line) or in physical mode (in offices of ROCs which
have not yet gone on-line) until the electronic filing is made mandatory.
All
existing Directors and persons intending to become Directors of a company
have to obtain a Director Identification Number (DIN). Every authorised
signatory including the practising professional has to obtain Digital
Signature Certificate (DSC).
The
new e-Forms shall have to be authenticated by the authorized signatories
(Managing Director/ Director/Manager/Company Secretary) using digital
signatures. Some e-Forms are also to be certified by practicing
professionals. This pre-certification can be carried out by Company
Secretaries in whole-time practice as well as by Chartered Accountants and
Cost Accountants in practice.
As
no change is easy and the corporates need to adopt the new system, the
Company Secretaries both in practice and in employment can do a yeomen
service by advising their company management and clients on the new system
and by providing services at the doorstep.
This
Publication contains the new e-Forms followed by guiding instructions to
fill them, Changes in Forms at a glance, Handbook on MCA 21, Process for
obtaining DIN, Frequently asked questions on MCA 21. The Publication also
contains a CD, which contains the latest e-Forms. We are thankful to the
Ministry of Company Affairs for having accorded their approval for
reproduction of their CD and the contents therein for reproducing in this
book. I am hopeful that the publication would found to be useful by the
Company Directors/Company Secretaries/Executives and other professionals.
Dated:
4th March, 2006
H.M. Choraria
PRESIDENT
Place:
New Delhi
The Institute of Company Secretaries of India
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