05 July 2010
kindly provide me the format of annual return of a public company.
more specifically, there is a requirement to give a certification at the end of the annual return of a company. kindly provide me the certification to be given in case of a public company.
06 July 2010
sir, but there are some points which relate to pvt companies...for eg.-
We certify that :
(a) the return states the facts as they stood on the date of the annual general meeting aforesaid,correctly and completely ;
(b) since the date of the last annual return the transfer of all shares, debentures, the issue of all further certificates of shares and debentures, have been appropriately recorded in the books maintained for the purpose ;
(c) the whole of the amount of dividend remaining unpaid or unclaimed for a period of three years from the date of transfer to the special account has been transferred to the General Revenue Account of the Central Government as required under sub-section (5) of Section 205 A ;
(d) the company has not,since the date of the annual general meeting with reference to which the last return was submitted,or in the case of a first return,since the date of the incorporation of the company issued any invitation to the public to subscribe for any shares or debentures of the company ;
(e) where the annual return discloses the fact that the number of members of the company exceeds fifty, the excess consists wholly of persons who under sub-clause (1) of section 3 are not to be included in the reckoning the number of fifty ;
(f) since the date of annual general meeting with reference to which the first return was submitted or in the case of a first return since the date of the incorporation of the private company,no public company or deemed public company has or have held twenty five percent,or more of its paid-up share Capital ;
(g) the company did not have an average turnover of Rs.Ten crore or more during the relevant period ;
(h) since the date of the annual general meeting with reference to which the last annual return was sub- mitted or since the date of incorporation of the company,if it is first return,the company did not hold twenty five percent or more of the paid-up share capital of one or more public companies; and
(i) the private company did not accept or renew deposits from public.
here points e, h & i are specifically for private companies..so in that case whether i shouuld delete these points when we are giving certification for public companies???