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of <h1>Companies Can Revise Annual Accounts Post-AGM for Compliance with Tax and Regulatory Requirements Per Updated Guidelines.</h1> The circular from the Department of Company Affairs clarifies that companies can reopen and revise their annual accounts even after adoption at the annual general meeting to comply with technical requirements of other laws, such as taxation or directives from regulatory bodies like the Insurance Regulatory and Development Authority. Revised accounts must be adopted in an extraordinary or subsequent annual general meeting and filed with the Registrar of Companies. This modification updates the 1987 clarification, ensuring companies can present a true and fair view in compliance with relevant legal obligations.
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