Filing of form-23b

MCA 1333 views 6 replies

Dear All,

 

Please let me know, whether the due date of filing Form-23B is counted from the date of AGM or from the date of intimation to the auditor?

 

Suppose,

 

Date of AGM - 29.12.2012 (First AGM)

Date of Intimating the Auditor - 04.01.2013 (within 7 days of AGM)

 

What should be the due date of filing AGM in this case?

 

Thanks & Regards,

CA Milan Agrawal

Replies (6)

Due date of filing is within 30days from the date of AGM

I don't agree , it is counted from date when the intimation from company  is received by the auditor.

Dear Sneha & Gaurav,

 

Thanks for your kind consideration over my query. However, my query is resolved and the due date of filing Form-23B is counted from the date when the intimation is received by the auditor from the company as stated by Gaurav also.

 

Regards,

Milan Agrawal 

i think the due date is counted from the date of agm and not date of receipt of intimation as in form 23B you need to mention the date of AGM and nt receipt of intimation and thus event date will be calculated from date of AGM and penalty for late filing will be charged accordingly...

Dear Arvind,

 

Due date is calculated from the date when the auditor received the intimation. You can check it while filing the Form-23B itself. I also filed Form-23B in which additional fees was not charged even when my date of filing was beyond 30 days from the date of AGM. Further, in form-23B there is a column asking "Date of receipt of intimation of appointment" which is given for the purpose of calculating additional fees.

 

Regards

Milan Agrawal

Section 224 in The Companies Act, 1956

224. Appointment and remuneration of auditors. 1[

(1) Every company shall, at each annual general meeting, appoint an auditor or auditors to hold office from the conclusion of that meeting until the conclusion of the next annual general meeting and shall, within seven days of the appointment, give intimation thereof to every auditor so appointed 2[ : 3[ Provided that before any appointment or re- appointment of auditor or auditors is made by any company at any annual general meeting, a written certificate shall be obtained by the company from the auditor or auditors proposed to be so appointed to the effect that the appointment or re- appointment, if made, will be in accordance with the limits specified in sub- section (1B).]
(1A) Every auditor appointed under subsection (1), 2[ shall within thirty days of the receipt from the company of the intimation of his appointment, inform the Registrar in writing that he has accepted, or refused to accept, the appointment.]
 


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