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Agm andadoption of annual accounts

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25 March 2012 hello...plz solve my this query(CA final)
In case AGM(for the year ended 31 march,2010) held on 30 april 2010 but accounts were not adopted.and it was adjourned,it held at 5 oct 2010 and accounts were adopted. by what time the accounts are required to filed with registrar ??
30 days + 30 april 2010 OR 30 days +30sept(time at which AGM ought to be HELD)

ALSO TELL IN case adjourned meeting held at 5 sept.2010(adoption done)..then by what time???30+ original AGM or adjourned AGM)

25 March 2012 Hi


The Annual Form is required to be filed with in 30 days from the date of adjourn meeting. It means if adjourn meeting is held on 05.09.2010 then it should be filed form with ROC before 5.10.2010.


The Board shall lay before every annual general meeting a balance sheet of the company and a profit and loss account relating to the period beginning with
the day immediately after the period for which the account was last submitted and ending with a day which shall not precede the day of the meeting by more than six months.

In case where an extension of time for holding the subsequent annual general meeting has been granted by the Registrar under section 166(1), the balance sheet and profit and loss account shall relate to the period beginning with the day immediately after the period for which the account was last submitted and ending with a day which shall not precede the day of the meeting by more than six months and the extension so
granted.

Regards

26 March 2012 thank u very much sir..... sir can u plz give me exmaple of this????(which shall not preecceding six months)??i have not understood this,,,,is it means that there shud me max gap of 6 months only between the date of end of financial statement to be submitted and the AGM




03 April 2012 Dear Shreya,

Accounts are required to be filed with the ROC within 30 days of the date of AGM. So the day on which the Annual Accounts were approved in the AGM, annual accounts are required to be filed with ROC with 30 days of that day...

As rightly mentioned by Ajay ji you are required to file it upto 05.10.2010.

03 April 2012 Shreya,

Please read section 166 and section 210 to understand it properly.

It means that the period between the ending of financial year and the date of its adoption should not be more than 6 months...

for an example.. if the financial year is ending on 31st March the due date of AGM is 30th September...

And if extension has been granted, than 6 months plus extension is to be taken...



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