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Form 32 for first directors mentioned in aoa

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(Querist)
04 August 2014 This question pertains to Companies Act 1956 for private company:


Two names are mentioned as First Directors in AOA. They are not liable to retire by rotation. Should they file form 32 soon after incorporation with ROC?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
04 August 2014 At the time of incorporation itself form 32 needs to be filed. Next form 32 will be filed only when there is any change in directorship.
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