MCA Issues Companies (Removal of Difficulties) Third Order, 2016

Whereas, the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act) received the assent of the President on 29th August, 2013 and section 1 thereof came into force on the same date; And, whereas, the provisions contained in section 139, which provides for appointment of auditors has come into force on the 1st April, 2014;