appointment of auditor

If first auditor then 90 days will be counted from the date of incorporation
or if confusion then, when BOD fails to appoint within 30 days then members should appoint after 60 days after those 30 days have passed in which BOD should have appointed

thank you but i think 90 will be conducted from the date of information by BOD .

30 days are included in 90 days ( starts from incorporation)

from the date of failure of board to appoint

As per this sub-section, the board has to appoint auditor within 30 days or if the
Board fails to appoint, then on 31st day onwards the board’s duty to inform the
members about such failure of the board for appointment of first auditor triggers.
The members, shall within 90 days from the date of information being sent to them,
appoint auditor and such auditor shall hold office till the conclusion of the first annual general meeting. ( according to GEETA SAAR 102 issued by ICSI )

👍👍👍👍