05 November 2012
ROC will accept such documents as correct in good faith through ' straight through process'. Thus it is the responsibility of the company / professional engaged to file such documents error free. Mistakes thus cann't be rectified once status is 'approved'. However ROC ,if taken for perusal, can seek action under section 234 of the companies act,1956 through which the mistake can be rectified in the manner stated in sub section 5 of the said section.