Companies Act, 2013
Section - 129A - Periodical financial results
[Periodical financial results.129A. The Central Government may, require such class or classes of unlisted companies, as may be prescribed,-
| (a) | - | to prepare the financial results of the company on such periodical basis and in such form as may be prescribed; |
| (b) | - | to obtain approval of the Board of Directors and complete audit or limited review of such periodical financial results in such manner as may be prescribed; and |
| (c) | - | file a copy with the Registrar within a period of thirty days of completion of the relevant period with such fees as may be prescribed.] |
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