1. Whether Provisions of Companies Act 2013 are applicable prospectively or retrospectively?
2. Those companies which didn't filed their Annual Returns and Annual Reports for previous years because of various reasons will face prosecution now?( as per new provisions in the Act?)
Query 1: Pl refer notifications and circulars available on MCA website.
Query 2: Yes. You are advised to file the pending returns immediately.
BHUPINDER SHAH AND COMPANY
New Delhi
CA Inter
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Shaswat initial support private limited
Ahmedabad
CS
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CAclubindia
