Penalty for late filing of form 23b

This query is : Resolved 

Querist : Anonymous (Querist) 22 September 2012


Please tell me what is the penalty or fine for late filing of form 23B to ROC after receiving intimation from company about appointment of auditor.

Please reply ASAP


B.Chackrapani Warrier (Expert)
22 September 2012

No specific penalty is prescribed in the Co's Act,1956. But penalty u/s 629A can be initiated which the ROC seldom exercises

CS Ankur Srivastava (Expert)
22 September 2012

You have to pay additional fee as specified under schedule X of the Act.

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