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Roc filings

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Dear Users,

I have following doubts in ROC filings

1. Section 164 (2) states disqualification of DIR: If a company incorporated in FY: 11-12 and till now not filed it annual returns with ROC, does the DIR attracts the above said disqualification? 

2. What would be the applicable norma fee for forms 20B, 23AC and 23ACA? if i wish to file the returns now ( Authorized Cap: 5lac, Pvt Ltd by shares) and does section 403 of CA2013 applys to previous forms? ( I know about the additional fees) 

3.  The Company has not even filed its Income Tax Returns, so which to be filed first? or can we skip IT Retuns? 

I need to file IT and ROC returns of a company for past four years, so pls suggest in a proper way

 

Replies (4)

Hi, to answer your query:

1. In my view sec 164(2) is attracted for a continuous period of 3 years. So in this case it should have ben attracted.

2. The normal fees structure will be same as provided under Companies Act 2013, Rs. 400 in your case. In my view Sec 403 should not be applicable to previous years forms. But the same can be confirmed only at the time of filing.

3. IT returns and ROC returns are not connected. Skipping IT returns the Company's decision (though not suggested). Anyways IT returns of only past 2 years can be filed now.

I suggest its time for taking action. Happy filing.

 

Thanks for suggesting,

But section 164 (2) is effective from 01.04.2014....so what i think is the Disqualification of Director if company fails to file annual returns for a 3 consequtive financial year would be counted from 01.04.2014 TO 31.03.2017....instead from the incorporation as there was no disqualification on this Ground earlier under CA1956.

and more over no charge on the company is been levyed till now as we can see it if any, by seeing the company master data on MCA21 site... 

Yes Navneet...that is what i want to say...it should have been....

Moreover, this provision was also there in CA 1956 with some modification...

Ooo...k k....thanks......n as u said....its time for action nw...ha


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