Annual return filing

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10 October 2013 We have incorporated a new company during feb 2012 and financial year ending is 31 st march.We have filed income tax returns for financial year 2011-12 and 2012-13. What is the procedure for filing with ROC.

10 October 2013
TIME-LIMIT FOR HOLDING THE FIRST ANNUAL GENERAL MEETING
A new company which is registered under the Act, shall hold its first annual general meeting latest within a period of eighteen months from the date of its incorporation, namely, the date on which the Registrar has issued the certificate of incorporation to the company. If the first annual general meeting is so held, it is not necessary for the company to hold another annual general meeting in the year of its incorporation or in the following year. It may also be noted in this connection that the accounts placed before the first annual general meeting shall be for the period beginning from the date of incorporation and ending on a day of financial year, which will not precede the first annual general meeting by more than nine months from the close of the first financial year of the company — section 210(3).

10 October 2013 Procedure For Annual Filing:


1. Form-23AC (Balance Sheet) will be filed within 30 days from the date of AGM.
2. Form-23ACA (Profit & Loss A/c) will be filed within 30 days from the date of AGM;
3. Form-66 (Compliance Certificate) will be filed within 30 days from the date of AGM,
4. Form-20B (Annual Return) will be filed within 60 days from the date of AGM




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