Clause 41

If you are filing unaudited result for the last quarter then you have to file within 45 days otherwise you can file audited results alongwith last quarter audited result within 60 days.  But you have to give prior intimation to stock exchange that you will file audited results for the year.

but the recent amendment does not give you option to file the Q4 results as un audited.  As it says

" listed entities shall also submeit the last Q results along with the audited annual results. 

my query is that the annual audited accounts can be announced in 60 days under clause 41 and under the same clause the Q resultd should be declared in 45 days. Then whether we are allowed to announce the annual accounts, in view of  the above amendment, in 60 days along with the Q4 results? Or we have to declare both in 45 days?

My dear friend read SEBI circular alongwith Clause 41 Sub-Clause (I) in Para (c) of the listing agreement then you will understand what circular is saying.

I think u got me wrong.

the amendment has effect on 41-1-D and not on C.

the listed co. now has to file audited Q4 along with audited annual accounts within 60 days.

other views solicited.

Refer clause 41-I-eaa,  Company has the option of filing unaudited results for the last quarter.