Annual Activity Certificates deadline extended, permitting later submission together with audited balance sheet in the financial year. Extension of filing timeline for Annual Activity Certificates (AACs) and audited balance sheets: AACs as at March 31 may be submitted by September 30; if accounts close on a different date, AAC and audited balance sheet must be filed within six months from the balance sheet's due date. Other instructions remain unchanged and Authorised Dealer Category I banks must notify their constituents; directions issued under sections 10(4) and 11(1) of FEMA.
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Provisions expressly mentioned in the judgment/order text.
Annual Activity Certificates deadline extended, permitting later submission together with audited balance sheet in the financial year.
Extension of filing timeline for Annual Activity Certificates (AACs) and audited balance sheets: AACs as at March 31 may be submitted by September 30; if accounts close on a different date, AAC and audited balance sheet must be filed within six months from the balance sheet's due date. Other instructions remain unchanged and Authorised Dealer Category I banks must notify their constituents; directions issued under sections 10(4) and 11(1) of FEMA.
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