19 July 2012
i) Last date ,as per 224(1A), is the 30th day of receipt of the intimation of appointment.
ii) Form 23B can be filed with out fee upto 21/07/2012 thereafter, as per General Circular 14/2012 dated 21/06/2012, fees prescribed as per schedule X of the Companies Act,1956 has to be paid.
iii) No specific penalty is prescribed in the above said act. However, ROC can impose penalty u/s 629A of the said act which he/she seldom exercises.
21 July 2012
Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.
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