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<h1>No extra fee for filing private company financials with balance sheet u/s 220; member verification required for inspection.</h1> No separate filing fee is required for the profit and loss accounts of private companies if these are filed simultaneously with the balance sheet under section 220. When an individual requests to inspect the profit and loss accounts of a private company, the Registrar must verify that the individual is a member of the company. This verification involves checking the list of members and ensuring the person has duly endorsed share scrip in their favor.