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
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.
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Post Office RD Interest
- Eway bill for machinery reparing
- Building and other construction workers welfare cess act 1996
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Applicable TDS for Purchase of Flat from NRI
- ITR validation error - Balance sheet is not filled
- Bank Accounts in Balance Sheet for ITR 3
- TDS ON CASH WITHDRAWALS...
- Form 10BD Filling
- Annual return of gst limit
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
