Periodical financial results requirement: unlisted companies must prepare, board approve, audit/review and file results with registrar. Central Government may prescribe that specified classes of unlisted companies prepare periodical financial results in prescribed form and periodicity; obtain Board approval and a prescribed audit or limited review; and file the results with the Registrar within the prescribed period together with prescribed fees.
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Provisions expressly mentioned in the judgment/order text.
Periodical financial results requirement: unlisted companies must prepare, board approve, audit/review and file results with registrar.
Central Government may prescribe that specified classes of unlisted companies prepare periodical financial results in prescribed form and periodicity; obtain Board approval and a prescribed audit or limited review; and file the results with the Registrar within the prescribed period together with prescribed fees.
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