sec 96 agm

for newly incorporated company it's not necessary to hold AGM in year of incorporation if the company

cont...... is incorporated on and after 1 St Janaury then its financial year can be exten to next 31 St March and time limit for newly incorporated company is 9 months from the end of financial year and for subsequent AGM it is 6 months

If company incorporated on 31/10/2017 then FY shall be 31/3/18 and company need to hold AGM by 31/12/2018 ,However If company incorporated in Jan 2018 First FY shall end on 31/3/19 and company need to hold AGM by 31/12/19 ,So If company held Its First AGM as aforesaid there is no need to hold AGM in Year of incorporation ,ie In First case in 2017 & in second case whole 2018,Also ROC cannot extend time for first AGM.

thank you very much

subsequent AGM shall be held up to 6 month from the end of financial year ..?

yes, subsequent AGM and every AGM after first AGM should be held within 6 months after the end of the financial year...