Board resolution- adoption of annual account

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Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2014 Dear Reader,

Whether the Board Resolution for the adoption af annual account for the Financial Year 2013-14, required to be filed via MGT-14, shall be in compliance of Companies Act, 1956 i.e. Director report u/s 217(4) or sections of Companies Act, 2013 to complied.

Urgent Query,

Please reply,

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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09 October 2014 MCA has vide General Circular 08/2014 dated 04.04.2014 clarified that the financial statements (and documents required to be attached thereto), auditors report and Board’s report in respect of financial years that commenced earlier than 1st April, 2014 shall be governed by the relevant provisions/ Schedules/ rules of the Companies Act, 1956 and that in respect of financial years commencing on or after 1st April, 2014, the provisions of the new Act shall apply.

MGT 14 need to be filed in respect of board resolution for adoption of annual accounts

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Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2014 Thanks CS Mitesh Mehta, So, in that order, I need to file B.R. for adoption of annual account under Companies Act, 1956 for the F.Y. ending 31 March, 2013.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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09 October 2014 Yes. you have to file board resolution for adoption of annual accounts for the FY 2013-14 in MGT 14

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