https://www.taxtmi.com/acts?id=12542 Companies must file three signed copies of the balance sheet and profit and loss account with the Registrar within the prescribed period after those statements have been laid before the annual general meeting, accompanied by copies of all documents required to be annexed. Private companies file copies separately, and the Central Government may restrict inspection or copying of profit and loss accounts in specified private company categories. Where a balance sheet is not adopted at the meeting, a statement of that fact and reasons must be annexed. Defaults attract penal liability on the company and officers in default. en-us Wed, 11 May 2011 16:36:30 +0530 Wed, 11 May 2011 16:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12542 Companies must file three signed copies of the balance sheet and profit and loss account with the Registrar within the prescribed period after those statements have been laid before the annual general meeting, accompanied by copies of all documents required to be annexed. Private companies file copies separately, and the Central Government may restrict inspection or copying of profit and loss accounts in specified private company categories. Where a balance sheet is not adopted at the meeting, a statement of that fact and reasons must be annexed. Defaults attract penal liability on the company and officers in default. Act-Rules Companies Law Wed, 11 May 2011 16:36:30 +0530 https://www.taxtmi.com/acts?id=12542