Penalty on late filling of form 23b
This query is : Resolved
12 October 2013
A PVT LTD COMPANY NOT FILLING FORM NO. 23B for f.y 2011-12 & 12-13 if any penalty attract in which section please describe
Ganeshbabu K
(Expert)
12 October 2013
It is not the company responsibility it is the Responsibility of auditor to file Form 23B
.
.
HOwever Company should intimate to auditor about his appointment in AGM with in 7 days
.
.
HOwever Company should intimate to auditor about his appointment in AGM with in 7 days
12 October 2013
No specific penalty provisions are in Companies Act,1956 for belated / non filing of form 23B.
12 October 2013
Agree with Experts.
Ajay Mishra
(Expert)
12 October 2013
Hi
This is an intimation by auditor to ROC about his appointment in Form-23B. From the FY 2011-12 it has made mandatory to file with fee as per Schedule X of the Companies Act, 1956.
So if the auditor fail to file Form-23B in time, then they will pay additional fee as prescribed by MCA, at the time of filing of such form.
The only Penalty is in the form of additional payment.
This is an intimation by auditor to ROC about his appointment in Form-23B. From the FY 2011-12 it has made mandatory to file with fee as per Schedule X of the Companies Act, 1956.
So if the auditor fail to file Form-23B in time, then they will pay additional fee as prescribed by MCA, at the time of filing of such form.
The only Penalty is in the form of additional payment.
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