Respected All,
Pl. suggest me:
In annual Reurn we have point from (a) to (i) which we certify at the last page of annual return.
But pl. tell me the relevance of point (f) to (i) as they are based on section 43A ofCompanies Act, 1956 which was repealed in Year 2000.
So, do we need to include these point in AR or not?
Regards
Nidhi
Your contention is correct that the clauses (f) to (h) relates to Section 43A which is repealed in 2000 and effective from 13.12.2000. But the last clause (i) relates to Section 58A which is still in effect and it is mandatory also.
The current position is that the ROC has not changed the format of the Annual Return since the amendment of Section 43A which should be amended, but we cannot delete or amend these clauses as this is the prescribed format of the Government. Yes, we can mention the applicablity or non-applicability of these clauses in a particular company. So we must include these clauses.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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