As per Companies Act,1956 Balance Sheet with attachments is to be filed with MCA thru. Form No. 23AC and Profit & Loss A/c is to be filed with MCA thru. Form No. 23ACA.
My query relates to a company which has not started any commercial activity since the plant is under consturction for the last 2-3 years. No Profit and Loss A/c has been prepared but only a statment of "Pre-Operative Expenses pending Allocation" is prepared, which is forming part of company's Balance Sheet.
Is e-filing of Form No. 23ACA is compulsory for this company keeping in view that no P/L has been prepared? If yes, what about the mandatory attachment of Profit & Loss A/c? Please guide.