{"id":1264,"date":"2025-10-28T16:38:59","date_gmt":"2025-10-28T16:38:59","guid":{"rendered":"https:\/\/ministry1.govmu.org\/cbrd\/?page_id=1264"},"modified":"2026-02-25T09:21:15","modified_gmt":"2026-02-25T09:21:15","slug":"practice-directions","status":"publish","type":"page","link":"https:\/\/companies.govmu.org\/cbrd\/practice-directions\/","title":{"rendered":"Practice Directions"},"content":{"rendered":"\t\t
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Legislations<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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PRACTICE DIRECTIONS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Practice Direction Under the Companies Act 2001 <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Year <\/th>Title <\/th>GN No. <\/th><\/tr><\/thead>
2023 <\/td>Practice Direction (No. 1 of 2023) pursuant to Section 12(8) of the Companies Act 2001 <\/td>General Notice No. 1351 of 2023<\/a><\/td><\/tr>
2022 <\/td>Practice Direction (No. 1 of 2022) pursuant to Section 12(8) of the Companies Act 2001 - Holding of Annual General Meeting <\/td>General Notice No. 1460 of 2022<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 1 of 2022) pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report and Financial Statements <\/td>General Notice No. 1838 of 2022<\/a><\/td><\/tr>
2021 <\/td>Practice Direction (No. of 2021) pursuant to Section 12(8) of Companies Act 2001 - Methods of holding meetings and extension of deadline during the covid-19 period and post covid-19 period <\/td>General Notice No. 1366 of 2021<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 2 of 2021) pursuant to Section 12(8) of the Companies Act 2001 - Upgrade of IFRS Taxonomy <\/td>General Notice No. 1621 of 2021<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 3 of 2021) pursuant to Section 12(8) of the Companies Act 2001 - Methods of meetings due to sanitary conditions <\/td>General Notice No. 1814 of 2021<\/a><\/td><\/tr>
2020 <\/td>Practice Direction (No. 6 of 2020) pursuant to Section 12(8) of Companies Act 2001 - Temporary Measures during COVID-19 period - Section 20(A) - (Repealed <\/td>General Notice No. 1364 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 5 of 2020) pursuant to Section 20(A) of Companies Act 2001 - Sending of Annual Report - (Repealed GN 1364 of 2020) <\/td>General Notice No. 696 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 4 of 2020) pursuant to Section 20(A) of Companies Act 2001 - Methods of holding meetings and extension of deadline during the covid-19 period and post covid 19 period - (Repealed GN 1364 of 2020) <\/td>General Notice No. 695 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 3 of 2020) pursuant to Section 12(8) and Section 91(8) of Companies Act 2001 - Disclosure of Beneficial Owner or Ultimate Beneficial Owner to the Registrar of Companies <\/td>General Notice No. 542 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 2 of 2020) pursuant to Section 12(8) of the Companies Act 2001 - XBRL Conversion Services by Audit Firms <\/td>General Notice No. 17 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 1 of 2020) pursuant to Section 12(8) of the Companies Act 2001, Section 41A(4) of Limited Liability Partnership Act 2016, Section 2 of Limited Partnership Act 2011 and Section 36(6) of Foundation Act 2015 -Disclosure of Beneficial Ownership information to the Registrar - (Practice Direction No. 1 of 2020 is revoked and is superseded by Practice Direction No. 3 of 2020) <\/td>General Notice No. 16 of 2020<\/a><\/td><\/tr>
2019 <\/td>Practice Direction (No. 1 of 2019) Pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report <\/td>General Notice No, 1568 of 2019<\/a><\/td><\/tr>
2018 <\/td>Practice Direction (No. 1 of 2019) Pursuant to Section 12(8) of the Companies Act 2001 - Filing of Financial Statements in XBRL <\/td>General Notice No. 1248 of 2018<\/a><\/td><\/tr>
2017 <\/td>Practice Direction (No. 3 of 2017) Pursuant to Section 12(8) of the Companies Act 2001 - Filing of Financial Statements in XBRL <\/td>General Notice No. 854 of 2017<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 2 of 2017) Pursuant to Section 12(8) of the Companies Act 2001 - Power of the Registrar to dispense with the word \"Limited\" or \"Limit\u00e9e in a limited Liability company <\/td>General Notice No. 850 of 2017<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 1 of 2017) Pursuant to Section 12(8) of the Companies Act 2001 - Vesting of Property of company removed from register <\/td>General Notice No. 828 of 2017<\/a><\/td><\/tr>
2016 <\/td>Practice Direction (No. 1 of 2016) Pursuant to Section 12(8) of the Companies Act 2001 - Name of company <\/td>General Notice No. 1544 of 2016<\/a><\/td><\/tr>
2014 <\/td>Practice Direction (No. 2 of 2014) Pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report <\/td>General Notice No. 1447 of 2014<\/a><\/td><\/tr>
<\/td>Practice Direction (No. 1 of 2014) Pursuant to Section 12(8) of the Companies Act 2001 - Approval of company names <\/td>General Notice No. 161 of 2014<\/a><\/td><\/tr>
2010 <\/td>Practice Direction (No. 1 of 2010) Pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report <\/td>General Notice No. 1758 of 2010<\/a><\/td><\/tr>
2009 <\/td>Practice Direction (No. 1 of 2009) Pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report (Repealed and Superseded by Practice Direction No. 2 of 2014) <\/td>General Notice No. 2312 of 2009<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t
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Practice Direction Under the Limited Partnership Act 2011 <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Year <\/th>Title <\/th>GN No. <\/th><\/tr><\/thead>
2023 <\/td>Practice Direction (No. 1 of 2023) pursuant to Section 8(3) & 4 of the Limited Partnership Act 2011 - Disclosure of Beneficial Owner or Ultimate Beneficial Owner to the Registrar of Limited Partnerships <\/td>General Notice No. 1013 of 2023<\/a><\/td><\/tr>
2020 <\/td>Practice Direction (No.1 of 2020) pursuant to Section 8(3) and Section 39 of the Limited Partnerships Act 2011 - Disclosure of Beneficial Owner or Ultimate Beneficial Owner to the Registrar of Limited Partneships <\/td>General Notice No. 544 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No.1 of 2020) pursuant to Section 12(8) of CA of 2001, Section 41(A)4 of Limited Liability Partnership Act 2016, Section 2 of Limited Partnership Act 2011 and Section 36(6) of Foundation Act 2015, Disclosure of Beneficial Ownership Information to the Registrar <\/td>General Notice No. 16 of 2020<\/a><\/td><\/tr>
2017 <\/td>Practice Direction No. 1 pursuant to Section 8(3) of Limited Partnership Act 2011 - Name of Limited Partnership <\/td>General Notice No. 852 of 2017<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t
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Practice Direction Under the Foundation Act 2012 <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Year <\/th>Title <\/th>GN. No <\/th><\/tr><\/thead>
2023 <\/td>Practice Direction (No. 1 of 2023) pursuant to Section 24(2) & 3 of the Foundation Act 2012 - Disclosure of Beneficial or Ultimate Beneficial Owner to the Registrar of Foundations <\/td>General Notice No. 1015 of 2023<\/a><\/td><\/tr>
2020 <\/td>Practice Direction (No.1 of 2020) pursuant to Section 24(2) and Section 37 of the Foundation Act 2012 - Disclosure of Beneficial Owner or Ultimate Beneficial Owner to the Foundations <\/td>General Notice No. 545 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No.1 of 2020) pursuant to Section 12(8) of Companies Act of 2001, Section 41(A)4 of Limited Liability Partnership Act 2016, Section 2 of Limited Partnership Act 2011 and Section 36(6) of Foundation Act 2015, Disclosure of Beneficial Ownership Information to the Registrar - (Practice Direction No. 1 of 2020 is revoked and is superseded by Practice Direction No. 545 of 2020) <\/td>General Notice No. 16 of 2020<\/a><\/td><\/tr>
2017 <\/td>Practice Direction No. 1 pursuant to Section 24(2) of Foundation Act 2012 - Name of Foundation <\/td>General Notice No. 851 of 2017<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t
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Practice Direction Under The Limited Liability Partnership Act 2016 <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Year <\/th>Title <\/th>GN. No <\/th><\/tr><\/thead>
2023 <\/td>Practice Direction (No. 1 of 2023) pursuant to Section 8 of the Limited Liability Partnership Act 2019 - Disclosure of Beneficial or Ultimate Beneficial Owner to the Registrar of Limited Liability Partnerships <\/td>General Notice No. 1014 of 2023<\/a><\/td><\/tr>
2020 <\/td>Practice Direction No.1 of 2020 - Disclosure of Beneficial Owner or Ultimate Beneficial Owner to the Registrar of Limited Liability Partnerships <\/td>General Notice No. 543 of 2020<\/a><\/td><\/tr>
<\/td>Practice Direction (No.1 of 2020) pursuant to Section 12(8) of Companies Act of 2001, Section 41(A)4 of Limited Liability Partnership Act 2016, Section 2 of Limited Partnership Act 2011 and Section 36(6) of Foundation Act 2015 - Disclosure of Beneficial Ownership Information to the Registrar - (Practice Direction No. 1 of 2020 Is revoked (GN No. 16 of 2020) and is superseded by Practice Direction No. 543 of 2020) <\/td>General Notice No. 16 of 2020<\/a><\/td><\/tr>
2017 <\/td>Practice Direction No. 1 pursuant to Section 8(2) of LLP Act 2016 - Name of Limited Liability Partnership <\/td>General Notice No. 853 of 2017<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Legislations PRACTICE DIRECTIONS Practice Direction Under the Companies Act 2001 Year Title GN No. 2023 Practice Direction (No. 1 of 2023) pursuant to Section 12(8) of the Companies Act 2001 General Notice No. 1351 of 2023 2022 Practice Direction (No. 1 of 2022) pursuant to Section 12(8) of the Companies Act 2001 – Holding of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"wf_page_folders":[],"class_list":["post-1264","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages\/1264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/comments?post=1264"}],"version-history":[{"count":61,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages\/1264\/revisions"}],"predecessor-version":[{"id":4839,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages\/1264\/revisions\/4839"}],"wp:attachment":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/media?parent=1264"}],"wp:term":[{"taxonomy":"wf_page_folders","embeddable":true,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/wf_page_folders?post=1264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}