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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Companies Bill Clause 136: 21-Day Notice for Financial Statements, Online Access, Penalties for Non-Compliance</h1> Clause 136 of the Companies Bill, 2011 mandates that companies must send copies of their audited financial statements and related documents to all members, trustees for debenture-holders, and entitled persons at least 21 days before the general meeting. Listed companies can comply by making these documents available for inspection at their registered office and sending a summary or full documents upon request. The Central Government may set rules for circulating financial statements for companies with specific net worth and turnover. Companies must also make these documents available on their website and provide separate audited accounts for subsidiaries. Non-compliance results in financial penalties for the company and responsible officers.
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