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of <h1>Companies Must Send Financial Statements to Members 21 Days Before Meeting Under Section 136 of Companies Act 2013.</h1> Under Section 136 of the Companies Act, 2013, companies must send copies of financial statements, auditor's reports, and related documents to members, debenture trustees, and entitled persons at least 21 days before a general meeting. Exceptions allow shorter notice if agreed by a majority of voting members. Listed companies can comply by making documents available for inspection and providing a summary to members. Financial statements must also be posted on the company's website. Companies with subsidiaries must provide separate audited or unaudited accounts upon request. Non-compliance results in penalties for the company and responsible officers.
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