Sec 212(8)

While seeking exemption under section 212(8) of the Companies Act 1956, while uploading Form 23AAB, does it get submitted with ROC or the Central Government.In case it is submitted to the CG, do we need to file any other information with the ROC.

Apart form annexing the borad Resolution do we also need to file any thing else? 

Please suggest, its urgent.

Regards

Priya Sharma

CS final