Submission of Form 23ac,form 23aca and annual return
This query is : Resolved
01 November 2007
Is the prosecution , for not filing annual accounts, B/s and Annual return applicable only to listed companies or all including unlisted and Private companies
01 November 2007
ACCORDING TO SEC 220 OF COMPANIES ACT,THERE IS NO DIFFERENCE BETWEEN A LISTED OR UNLISTED OR PUBLIC OR PRIVATE COMPANY .ALL COMPANIES SHALL FILE ACCOUNTS WITH ROC.
SEC 220 (2) SAYS THAT EVEN WHEN ACCOUNTS ARE NOT ADOPTED IN AGM AND IF AGM IS ADJOURNED OR NOT HELD A STATEMENT OF FACTS AND REASONS FOR SAME SHALL BE ANNEXED TO THE BALANCE SHHET AND TO COPIES THEREOF REQUIRED TO BE FILED WITH ROC.
NON COMPLIANCE OF THE ABOBE PROVISIONS IS A PUNISHABLE OFFENCE.
LISTED COMPANIES ARE GOVERNED BY SEBI AND STOCK EXCHANGE LISTING AGREEMENTS APART FROM AND OVER AND ABOVE COMPANY'S ACT PROVISIONS.
R.V.RAO
SEC 220 (2) SAYS THAT EVEN WHEN ACCOUNTS ARE NOT ADOPTED IN AGM AND IF AGM IS ADJOURNED OR NOT HELD A STATEMENT OF FACTS AND REASONS FOR SAME SHALL BE ANNEXED TO THE BALANCE SHHET AND TO COPIES THEREOF REQUIRED TO BE FILED WITH ROC.
NON COMPLIANCE OF THE ABOBE PROVISIONS IS A PUNISHABLE OFFENCE.
LISTED COMPANIES ARE GOVERNED BY SEBI AND STOCK EXCHANGE LISTING AGREEMENTS APART FROM AND OVER AND ABOVE COMPANY'S ACT PROVISIONS.
R.V.RAO
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