JIGNESH SHAH (COMPANY SECRETARY IN PRACTICE) (33 Points)
24 September 2014Whether form 66 for the year 31-03-2014 required to be filed or not inview of following.
1. Relevant section 383A of Act 1956 not applicable w.e.f. 01-04-2014.
2. MCA has issued circulars for Balance Sheet and annual return for their old format for the year 2014 but not issued any circular for compliance cert.
3. Evenif i required to file the same under which section i will file the same for the year 31-03-2014.
CS Mitesh Mehta
(Company Secretary)
(17139 Points)
Replied 24 September 2014
For the financial year ending March 31, 2014, specified companies would be required to file the Compliance certificate as per the provisions of proviso to Sub-section (1) of Section 383A of the Companies Act, 1956.
MCA has vide General Circular 08/2014 dated 04.04.2014 clarified that the financial statements (and documents required to be attached thereto), auditors report and Board’s report in respect of financial years that commenced earlier than 1st April, 2014 shall be governed by the relevant provisions/ Schedules/ rules of the Companies Act, 1956 and that in respect of financial years commencing on or after 1st April, 2014, the provisions of the new Act shall apply. As the compliance certificate forms part of the Board’s Report it shall be filed and attached with the Board’s Report for the year financial year 2013-14.
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