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Roc return filing

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(Querist)
29 September 2015 Is it necessary to file any return with MCA in case of re-appointment of M.D./WTD?

Is it necessary to file ADT-1 in case of appointment of a Br. Auditor by shareholders in AGM?
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CA CMA CS Ram Pavan Kumar Melam

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CA CMA CS Ram Pavan Kumar Melam (Expert)
29 September 2015 MD / WTD is ceased to be MD / WTD but re-appointed under the same designation MD / WTD. As there is no change in the designation, not required to file DIR 12. However, it is practice to file Form in such cases.

Since, Branch auditor cannot be termed as auditor referred to u/s 139. Moreover, he is not going to sign on the main report, should not file ADT1.
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ARUN KUMAR MAITRA

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ARUN KUMAR MAITRA (Querist)
30 September 2015 Whether MR-1 is required to b filed in case of re-appointment of M.D.W.T.D.?If not then ROC record will not taly with the Company's record.
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CA CMA CS Ram Pavan Kumar Melam

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CA CMA CS Ram Pavan Kumar Melam (Expert)
30 September 2015 Yes, MR-1 has to be filed for each term (5 years maximum).
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