Query general circular 08/2014 -mca

Dear Members,

As per General Circular 08/2014 issued by MCA, provisions of Companies Act 1956 is applicable for adoption and filing and preparation of financial statements for the financial years commencing prior to 01.04.2014. If a Private Limited Company has not conducted its AGM and has not completed Annual filing for the past 5 years and wants to complete its audit and conduct AGM as on date, provisions of Companies Act 1956 or 2013 is applicable for conducting of delayed AGM?