Mgt - 14 after approval of accounts

It is mandatory u/s 117(1) read with 117(3)(g) and 179(3)(g).  No circular or clarification  or rule is required.

Dear Majundar,

The public limited companies have to file form MGT-14 within 30 days of approval of accounts, however, exemption was provided to private limited companies through notification dated 5th June,

See point no 8 of enclosed notification.

Sir,

Whether a Private Limited Company which is subsidiary of a Listed Public Company need to file MGT 14 for approval of accounts, Dir Rep etc OR the exemption notification dated 5-6-15 is applicable to all Pvt co?  Pls clarify