Filing of financial statements: companies must submit adopted or provisional accounts and attachments to Registrar within prescribed timelines. A company must file copy of its adopted financial statements, including consolidated statements and required attachments, with the Registrar within thirty days of the annual general meeting; unadopted statements must be filed provisionally and replaced after adoption at an adjourned meeting. A One Person Company must file adopted statements within one hundred eighty days of year end, and accounts of foreign subsidiaries without an Indian place of business must be attached when filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Filing of financial statements: companies must submit adopted or provisional accounts and attachments to Registrar within prescribed timelines.
A company must file copy of its adopted financial statements, including consolidated statements and required attachments, with the Registrar within thirty days of the annual general meeting; unadopted statements must be filed provisionally and replaced after adoption at an adjourned meeting. A One Person Company must file adopted statements within one hundred eighty days of year end, and accounts of foreign subsidiaries without an Indian place of business must be attached when filing.
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