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Filing of form 23b

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(Querist)
28 October 2012 Hello
i want to ask that for the company in its first year when appoints first auditor it is not compulsory to file form 23B. If this is correct than while filing form 23AC and 23ACA for the first time how can we provide SRN of form 23B which is compulsory to provide.
pls answer urgently
thanks in advance
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CA Roshan Jha

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CA Roshan Jha (Expert)
28 October 2012 That is an indirect way of making filing of Form 23B compulsory in case of 1st auditor also. My advise would be that in case of first auditor also form 23B should be filed.
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