ROC Forms required to be filed by private limited company after becoming holding company.

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Rosario Melvin (Querist)
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21 March 2025 Can someone help me to understand which ROC forms are required to be filed by a Private limited company after it becomes a holding company? Also, please let me know the compliance procedures to be followed under Companies Act, 2013.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 March 2025 General ROC Compliance for Private Limited Companies:

Annual Filings:
These include filing financial statements (Form AOC-4) and annual returns (Form MGT-7).
These filings provide the ROC with essential information about the company's financial health and operational status.
Event-Based Filings:
Changes in directors (Form DIR-12), changes in registered office (Form INC-22), and allotment of shares (Form PAS-3) are examples of event-based filings.
These filings ensure the ROC stays updated on significant company changes.
Charge Related filings:
Filing of creation, modification, and satisfaction of charges through forms CHG-1 and CHG-4.
Impact of Becoming a Holding Company:

When a private limited company becomes a holding company, it gains control over one or more subsidiary companies. This necessitates additional disclosures related to the holding-subsidiary relationship.
The financial statements filed by the holding company must also include consolidated financial statements, presenting the financial position of the entire group.
Therefore, the need to properly disclose the relation ship between the companies within the filings is very important.
It is very important that the company follows the rules regarding related party transactions.
Key Considerations:

The Companies Act, 2013, and related rules govern these compliance requirements.
Accurate and timely filing is crucial to avoid penalties.
The basic ROC filing requirements for a private limited company persist, becoming a holding company adds the responsibility of consolidating and disclosing information about the subsidiary companies.