Filing of form 23b for previous financial years

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CA Sreenivasa Rao Munaga (Querist)

26 August 2012 Dear All,

I have a query with regard to filing of form 23B for previous Financial years.

My Question is filing of form 23B is mandatory and that is starting from FY 01.04.2011 or for previous financial years also?

If 23B filing is mandatory for previous FYs also then, if we enter Z99999999 in form 23AC is there any problem with that?

Please let me know thanks

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

26 August 2012 1) Filing of form 23B is mandatory as per Companies(Central Government's) General Rules & Forms,1956 read with section 224(1-A) of the Co's Act,1956 even earlier to FY 2011-12.
2) Z99999999 will not work out.

CA Sreenivasa Rao Munaga

CA Sreenivasa Rao Munaga (Querist)

26 August 2012 Sir, in such a case, i thought no CA is filing form 23B to ROC previously for previous FYs and to the extent of my knowledge all CAs are mentioning Z99999999 in Form 23AC while filing instead of filing form 23B to ROC

What do you say Sir? Please let me know again. Thanks.........

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

27 August 2012 224(1-A) stipulates filing. But no body is filing is a different issue. MCA has given option to fill Z99999999 in e-form 23AC till 11/08/2012 (as a corollary to general circular 14/12 dated 21/06/2012). After that date ,filing fee ( normal as well as additional) has to be paid as per schedule X of the Co's Act,1956 if filing is not done with in 30 days of AGM.

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