https://www.taxtmi.com/acts?id=13750 Form 23AC mandates electronic filing of a company's balance sheet and related documents with the Registrar, requiring corporate identifiers, Board approval dates, signatory particulars (DIN or PAN where applicable), and prescribed balance sheet presentation per Schedule VI formats. It compels disclosure of auditor particulars and qualifications, directors' comments, CARO applicability, cost audit status, attachments of authenticated accounts and subsidiary statements, and requires digital signature verification by an authorised officer and a practising accountant's certificate. en-us Mon, 30 May 2011 13:41:09 +0530 Tue, 25 Sep 2012 10:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=13750 Form 23AC mandates electronic filing of a company's balance sheet and related documents with the Registrar, requiring corporate identifiers, Board approval dates, signatory particulars (DIN or PAN where applicable), and prescribed balance sheet presentation per Schedule VI formats. It compels disclosure of auditor particulars and qualifications, directors' comments, CARO applicability, cost audit status, attachments of authenticated accounts and subsidiary statements, and requires digital signature verification by an authorised officer and a practising accountant's certificate. Act-Rules Companies Law Mon, 30 May 2011 13:41:09 +0530 https://www.taxtmi.com/acts?id=13750