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        Companies Law

        Whether board’s report is to be filed along with the balance sheet and profit and loss account with Registrar

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        Filing requirement for board's report: report must be filed with registrar as attached to balance sheet. The board's report is a document required to be attached to the balance sheet and, therefore, copies of the board's report must be filed with the Registrar together with the balance sheet and profit and loss account; a separate provision distinguishing annexed documents does not affect this filing obligation.
                          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 requirement for board's report: report must be filed with registrar as attached to balance sheet.

                                The board's report is a document required to be attached to the balance sheet and, therefore, copies of the board's report must be filed with the Registrar together with the balance sheet and profit and loss account; a separate provision distinguishing annexed documents does not affect this filing obligation.


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