The Compliance Certificate (u/s 383A) requires the details of filing of returns/forms during the financial year and it also requires the CS to confirm whether the company has filed all the returns/forms as required under various provisions of the Act. Consider the following situation for a company for the FY 2007-2008
1. Date of allotment of shares 31.03.2008 - Form 2 filed on 18.04.2008 (whether the details should be mentioned in the Annexure wherein the details of forms filed during Apr'07-Mar'08 are required to be given?)
2. The Forms 20B,23AC/A, 66 have been filed on 10.04.2008 - (whether the details should be mentioned in the Annexure wherein the details of forms filed during Apr'07-Mar'08 are required to be given?)
Also whether the CS should qualify the report on account of non-filing of 23AC,20B etc, since these forms are not filed within 31.03.2008
RAJESH
CAclubindia
