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Circulars 2003
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1 General Circular No. 1/2003 Dated 13.01.2003 Reopening/revision of annual accounts after their adoption in the annual general meeting.
2 General Circular No. 2/2003 Dated 09.01.2003 Participation of Cost Auditor in the meetings of Audit Committee to be constituted under Section 292A of the Companies Act, 1956 – clarification reg.
3 General Circular No. 3/2003 Dated 16.01.2003 Circulation of Notification No. 5(E) dated 3.1.2003 – Amendment to From 25A and 26 of the Companies Act, 1956.
4 General Circular No. 4/2003 Dated 16.01.2003 Debenture Redemption Reserve (DRR) - Clarification
5 General Circular No. 5/2003 Dated 14.01.2003 Disqualification of Directors under Section 274(1)(g) of the Companies Act,1956 - Clarification
6 General Circular No. 6/2003 Dated 16.01.2003 Circulation of the Companies (Amendment) Act, 2002 on Producer Companies.
7 General Circular No. 7/2003 Dated 17.01.2003 Refund of excess Registration Fees deposited by Companies for Form 5
8 General Circular No. 8/2003 Dated 28.01.2003 Constitution of National Advisory Committee on Accounting Standards
9 General Circular No. 9/2003 Dated 30.01.2003 Circulation of the Companies (Second Amendment) Act, 2002 – National Company Law Appellate Tribunal.
10 General Circular No. 10/2003 Dated 13.02.2003 Printing of format of TDS on reverse side of Counterfoil – an amendment of para 4 of the Circular No. 17/2002.
11 General Circular No. 11/2003 Dated 14.02.2003 Circulation of following Notifications:- (i) No. S.O. 135(E) dated 5.2.2003; (ii) No. G.S.R. 89(E) dated 5.2.2003.
12 General Circular No. 12/2003 Dated 14.02.2003 Alternative Basis for providing Depreciation under Section 205(2)(c) of the Companies Act,1956
13 General Circular No. 13/2003 Dated 25.03.2003 Simplification of Procedure for removal of Name of Defunct Companies
14 General Circular No. 14/2003 Dated 07.04.2003 Circulation of following Notifications:- (i) No. S.O. 322(E) dated 25.3.2003; (ii) No .S.O. 344(E) dated 31.3.2003; (iii) No. G.S.R. 275(E) dated 1.4.2003.
15 General Circular No. 15/2003 Dated 09.04.2003 Simplification of Procedure for Removal of Name of Defunct Companies (Simplified Exit Scheme) – Corrigendum to General Circular No: 13/2003 dated 25.3.2003
16 Report of the Expert group on valuation principles for corporate assets Dated 10.04.2003  
17 General Circular No. 16/2003 Dated 17.04.2003 Simplified Exit Scheme – Clarifications on some issues
18 General Circular No. 17/2003 Dated 22.04.2003 Simplified Exit Scheme – Annexure D and E to the General Circular No: 13/2003 dated 25.3.2003
19 General Circular No. 18/2003 Dated 23.04.2003 Circulation of following Notifications:- (i) No. G.S.R. 300(E) dated 3.4.2003; (ii) No. G.S.R. 323(E) dated 9.4.2003; (iii) No. G.S.R. 324(E) dated 9.4.2003.
20 General Circular No. 19/2003 Dated 25.04.2003 Name Availability Guidelines -change in
21 General Circular No. 20/2003 Dated 25.04.2003 Rounding off figures in Profit and Loss Account
22 General Circular No. 21/2003 Dated 02.05.2003 Circulation of Notification No. G.S.R. 348(E) dated 23.4.2003
23 General Circular No. 22/2003 Dated 18.06.2003 Circulation of following Notifications:- (i) No.G.S.R. 479(E) dated 12.6.2003; (ii) No. G.S.R.480(E) dated 12.6.2003; (iii) No. S.O. 518(E) dated 9.5.2003; (iv) No. S.O. 674(E) dated 12.6.2003.
24 General Circular No. 23/2003 Dated 30.06.2003 Circulation of Notification No. S.O. 715(E) dated 19.6.2003.
25 General Circular No. 24/2003 Dated 04.08.2003 Circulation of Notification No. G.S.R. 580(E) dated 24.7.2003.
26 General Circular No. 25/2003 Dated 25.07.2003 Circulation of Notification No. S.O. 815(E) dated 17.7.2003.
27 General Circular No. 26/2003 Dated 13.08.2003 Circulation of Notification No. G.S.R.641(E) dated 7.8.2003.
28 General Circular No. 27/2003 Dated 07.10.2003 Simplified Exit Scheme – Clarifications on some issues
29 General Circular No. 28/2003 Dated 08.10.2003 Circulation of following Notifications:- (i) No. S.O. 1073(E) dated 18.9.2003; (ii) No. S.O. 1098(E) dated 24.9.2003; (iii) No. G.S.R. 774(E) dated 29.9.2003; (iv) G.S.R. 775(E) dated 29.9.2003.
30 General Circular No. 29/2003 Dated 21.10.2003 Circulation of following Notifications:- (i) No. S.O. 1136(E) dated 30.9.2003; (ii) G.S.R. 785(E) dated 6.10.2003; (iii) No. G.S.R. 804(E) dated 14.10.2003.
31 General Circular No. 30/2003 Dated 11.11.2003 Circulation of following Notifications:- (i) No. G.S.R. 757(E) dated 23.9.2003; (ii) G.S.R. 784(E) dated 6.10.2003; (iii) No. S.O. 1198(E) dated 14.10.2003; (iv) No. S.O. 1200(E) dated 14.10.2003; (v) No. S.O.1199(E) dated 14.10.2003.
32 General Circular No. 31/2003 Dated 10.11.2003 Circulation following Notifications:- (i) No. G.S.R. 830(E) dated 21.10.2003; No. G.S.R. 829(E) dated 21.10.2003.
33 General Circular No. 32/2003 Dated 10.11.2003 CARO 2003 – Effective from 1.7.2003.
34 General Circular No. 33/2003 Dated 14.11.2003 Simplified Exit Scheme - Clarification
35 General Circular No. 34/2003 Dated 10.12.2003 Circulation of following Notifications:- (i) No. G.S.R. 922(E) dated 4.12.2003; No. G.S.R. 923(E) dated 4.12.2003.
36 General Circular No. 35/2003 Dated 11.12.2003 Compliance Certificate – Clarification.
37 General Circular No. 36/2003 Dated 29.12.2003 Cost Accounting Records(Milk Food) Rules,2001 – revision of Applicability clause
38 General Circular No. 37/2003 Dated 31.12.2003 Simplified Exit Scheme

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