The first auditor appointed in the First Board Meeting by the board of directors. so you file the e-Form23B with the help of first board meeting resolution and give the intimation to auditor. There is no provision on e-form23B regarding appointment of auditor in board meeting, so you enter the board meeting date in the date of AGM.
If the e-Form 23b is meant only the appointment of auditor in agm, then what about the first auditor appointment in the first board meeting of the company. kindly explain.
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