Ministry of Corporate Affairs stated that forms NDH-1, NDH-2 & NDH-3 with substituted forms and further revised form NO. NDH-1- Return of Statutory compliance, form NO. NDH-2 Application to extend time along with form NO. NDH-3 return for Nidhi company for 6 months.
Let us go through the complete notification issued by the government of the Indian Ministry of Corporate Affairs for the Nidhi companies in their gazetted publishing.
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“Government of India
Ministry of Corporate Affairs
Notification
New Delhi, 03rd Feb, 2020
G.S.R. 81(E). In exercise of the powers conferred by sub-section (1) of section 406 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013, the Central Government hereby makes the following rules, to amend the Nidhi Rules, 2014, namely:-
1.(1) These rules may be called the Nidhi (Amendment) Rules, 2020.
(2) They shall come into force on 10th February, 2020.
- In the said rules, in place of Form NDH-1, NDH-2 & NDH-3 the following forms shall be substituted, namely:-
Form NO. NDH-1 Return of Statutory Compliance
Under the Companies Act, 2013, and Rule 5 of Nidhi Rules, 2014, under section 406, Nidhi companies are required to file a return as per statutory compliance form NDH 1 within 90 days from the end of the first financial year after the applicability and incorporation until the second year.
[Pursuant to section 406 of the Companies Act, 2013 and under sub-rule (2) of rule 5 of the Nidhi Rules, 2014]
Form NO. NDH-2 Application for Extension of Time
The reference for the reproduction of the Nidhi 2 application for extension of time has to be filed as per sub-rule (3) of rule 5 of Nidhi Rules, 2014 and must be named e-form NDH-2.
[Pursuant to sub-rule (3) of rule 5 of Nidhi Rules, 2014]
Form NO. NDH-3 Return of Nidhi Company for the Half-Year Ended
The reference for the reproduction of Nidhi 3 has to be filed as rule 21 of the Nidhi Rules, 2014 and has to be filed as e-form NDH-3.
Pursuant to rule 21 of the Nidhi Rules, 2014]
Nidhi (Amendment) Rules, 2020 with Format of NDH 1, 2 and 3 Form
(K.V.R. Murty)
Joint Secretary to the Government of India
It is to be noted that the rules of principle were further printed in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.258 (E), dated the 31st March 2014 and further amended vide G.S.R No. 467 (E), dated 1St July 2019.”
