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{"id":231179,"date":"2020-06-20T17:30:16","date_gmt":"2020-06-20T12:00:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=231179"},"modified":"2020-06-20T16:53:09","modified_gmt":"2020-06-20T11:23:09","slug":"mca-issues-clarification-with-regard-to-creation-of-deposit-repayment-reserve-and-to-invest-deposit-amount-of-debentures","status":"publish","type":"post","link":"https:\/\/blog.scconline.gen.in\/post\/2020\/06\/20\/mca-issues-clarification-with-regard-to-creation-of-deposit-repayment-reserve-and-to-invest-deposit-amount-of-debentures\/","title":{"rendered":"MCA issues clarification with regard to creation of deposit repayment reserve and to invest deposit amount of debentures"},"content":{"rendered":"\n

\n
Clarification with regard to creation of deposit repayment reserve of 20% under Section 73 (2) (C) of the Companies Act, 2013 and to invest or deposit 15% of amount of debentures under Rule 18 of Companies (Share capital and Debentures) Rules 2014 – COVID-19 — Extension of time-regarding<\/strong><\/span><\/p>\n<\/blockquote>\n
ln continuation to General Circular No. 11\/2020 dated 24th March 2020 and keeping in view the requests received from various stakeholders seeking extension of time for compliance of the subject requirements on account of COVID-19, it has been decided to further extend the time in respect of matters referred to in paras V , Vl of the aforesaid circular, from 30th June 2020 to 30th September 2020.<\/p>\n
CIRCULAR<\/strong><\/a><\/p>\n
\n
Ministry of Corporate Affairs<\/strong><\/p>\n
[Circular dt. 19-06-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"
Clarification with regard to creation of deposit repayment reserve of 20% under Section 73 (2) (C) of the Companies Act, 2013 and 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