09 September 2026
MY QUERIES ARE: 1.A SMALL PRIVATE COMPANY IS INCORPORATED ON 28.03.2025 IS THERE ANY RELIEF PROVIDED IN THE ACT TO CONSIDER ITS F.Y FROM 28.03.2025 TO 31.03.2026 FOR ANNUAL FILLING OF RETURNS IN ROC 2. IF PROVIDED THEN PLEASE GUIDE ME THE PROCESS OF FILLING ANNUAL RETURNS ALONG WITH THE DOCUMENTS REQUIRED TO BE MADE. HOW TO MAKE DOUCMENTS FOR THIS TYPE OF FILLINGS
10 September 2026
Under Section 2(41) of the Companies Act, 2013, the first financial year for a company incorporated on 28.03.2025 will automatically be from 28.03.2025 to 31.03.2026. The company must hold its first AGM by December 31, 2026, and subsequently file Form AOC-4 within 30 days and Form MGT-7A within 60 days. Required documentation includes the Financial Statements (Cash Flow Statement exempt), Auditor's Report, an abridged Board's Report, and the AGM notice.