Approval of board's report
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
27 August 2014
Whether the Board Resolution for approval of Board's Report shall be made in pursuance of Section 217 under Companies Act, 1956 or Section 134 of the Companies Act, 2013 for the Financial Year ended on 31, March 2014?
CS Mitesh Mehta
(Expert)
27 August 2014
Section 217 of companies act, 1956
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27 August 2014
Yes 1956 act may be followed. See MCA general circular 8/2014 dated 4.4.2014.
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Ankur Garg
(Expert)
27 August 2014
Agree with the opinion of experts.
As per MCA General Circular No. 8/2014 dated April 04, 2014, there is no need to follow Annual filing related provisions of Companies Act, 2013 for the annual filing related to financial year 2013-14. However Notice of AGM will be prepared in accordance with section 101 and 102 of the Companies Act, 2013
Hence, for annual filing related to FY 2013-14, old E-forms like 23AC, 23ACA and 20B will be used. These e-forms are still available on ROC site.
Thanks
As per MCA General Circular No. 8/2014 dated April 04, 2014, there is no need to follow Annual filing related provisions of Companies Act, 2013 for the annual filing related to financial year 2013-14. However Notice of AGM will be prepared in accordance with section 101 and 102 of the Companies Act, 2013
Hence, for annual filing related to FY 2013-14, old E-forms like 23AC, 23ACA and 20B will be used. These e-forms are still available on ROC site.
Thanks
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