Annual report submission timelines set for audit, SAR issuance and submission to Ministry for parliamentary laying. The substituted rule establishes specific milestones: availability of approved and authenticated annual accounts to the concerned Audit Office and commencement of audit by a fixed mid-year date; issuance of the final Separate Audit Report (SAR) in English with an Audit Certificate by a fixed date in the fourth quarter; and submission of the annual report and audited accounts to the Ministry of Corporate Affairs for placement on the Table of Parliament by year-end.
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Provisions expressly mentioned in the judgment/order text.
Annual report submission timelines set for audit, SAR issuance and submission to Ministry for parliamentary laying.
The substituted rule establishes specific milestones: availability of approved and authenticated annual accounts to the concerned Audit Office and commencement of audit by a fixed mid-year date; issuance of the final Separate Audit Report (SAR) in English with an Audit Certificate by a fixed date in the fourth quarter; and submission of the annual report and audited accounts to the Ministry of Corporate Affairs for placement on the Table of Parliament by year-end.
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