Revising 23AC

 If MCA notices the default and does not approve the form than it may ask for resubmission of the form or to file Form 67(addendum). In this case no additional fees need to be paid. But if the ommission escapes MCA notice and it approves it then in case if you stil want to rectify the mistake then ther is no way but to file a fresh form in which case you will be required to pay normal filing fee applicable on that date.

Dear Sivaprasad...

I think thr s no question of waiting for approval... becos these days the annual returns are not verified manually- they follow the STP route, ie they are automatically directed to the database if the payment and the transactions etc are ok...

U had better refile ur return to avoid unnecessary problem later... these days the roc holds up a lot of companies after say a year or so of filing... u dont want to bribe the officer in thousands then, do u?

Thank you for your valuable information.