Compliance of the provisions of companies act.

Ministry of Corporate Affairs has issued a circular dated 01.06.2011 wherein it was informed that in order to ensure proper compliances of the provisions of Companies Act, 1956, no request for recording any event based information / changes shall be accepted by the ROC from such defaulting companies, who have not filed their Balance Sheet and Annual Returns to the ROC unless they file their updated Balance Sheet and Profit & Loss Account and Annual Return with the ROC.

However, now on request received from various corporates and professionals MCA has, with the view to safeguard the interest the stakeholders, clarified that certain event based information / changes (viz. 2, 3, 5, 32, 21, 23, 61, 23B, FTE) shall be accepted by the ROC w.e.f. 25.09.2011.