Annual general meeting

Please go through the below Sections to get clear idea aobut your query.

As per first proviso to Sec 96(1) of the Companies Act, 2013, in the case of first annual general meeting, it shall be held within a period of nne months from the closing of the first financial year of the company and in any other case, wihtin a period of six months, from the date of closing of financial year. 

As per second proviso to Sec 96(1) if a company hold its first AGM as aforesaid, it shall not be necessary for the company to hold any AGM in the year of its incorporation.

As per Section 1371) A copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in such manner, with such fees or additional fees as may be prescribed within the time specified undersection 403:

Provided that where the financial statements under sub-section (1) are not adopted at
annual general meeting or adjourned annual general meeting, such unadopted financial
statements along with the required documents under sub-section (1) shall be filed with the
Registrar within thirty days of the date of annual general meeting and the Registrar shall take
them in his records as provisional till the financial statements are filed with him after their
adoption in the adjourned annual general meeting for that purpose:

Provided further that financial statements adopted in the adjourned annual general
meeting shall be filed with the Registrar within thirty days of the date of such adjourned
annual general meeting with such fees or such additional fees as may be prescribed within
the time specified under section 403:

Under the new Act no company will normally be required to hold first AGM in the  year of its incorporation.  This is because as per Sec.2(41) first financial year will be from date of incorporation to  31st March of subsequent calendar year, unless permitted by NCLT and financial statements have to be adopted by AGM.