Hello,
One of the Pvt Company was incorporated on 31st January 2014 As per the provision of the Comapnies Act, 1956, a company was required to intimate the first auditor regarding his appointment and the auditor so appointed was required to file form 23B. However the directors of the said company were not aware of such provisions and so didnt appoint any auditor till date. For the f.y. 2013-14, filing of form 23B by the first auditor was mandatory? if yes, how can such defect be rectified now?
Thanks.
Please help me sort out the issue soon since the returns are to filed and the company does not fall under tax audit case..
CAclubindia
