1[6 Period for Which Information to be Provided in Certain Cases.

For the matters specified in rules 3 to 5, which require a company to provide certain particulars or information relating to the preceding five financial years, it shall be sufficient compliance for a company which has not completed five years, if such company provides such particulars or information for all the previous years since its incorporation.]



1.Omitted by The  Companies (prospectus and Allotment of Securities) Amendment Rules, 2018.