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Company Law-Sec 212

This query is : Resolved 
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(Querist)
31 October 2007 My company is exempted from the attaching the balance sheet with the Holding company the details of and the BS and P&L of subsidiary
Is it exempted only to send the holding company balance sheet with out the subsidiary balance sheet or
even in filing with the ROC the subsidiary company balance sheets need not be filed
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Srinath A. N.

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Srinath A. N. (Expert)
31 October 2007 Since without referring to exemption letter, it may not be appropriate to anser this query. However, in case you have got exemption under section 212, it will give exemption from requirement of Section 212, i.e.attaching financials of the subsidiary with the Balance sheet of holding company. The requirement of filing of Balance Sheet with ROC is requirement under Section 220.
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