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    <title>Whether the section requires a company that has filed return as on latest date on or before which meeting should have been held but has not been held, to file second return when annual general meeting has been held</title>
    <link>https://www.taxtmi.com/circulars?id=10617</link>
    <description>The guidance addresses whether a company that has filed an annual return as at the latest date on or before which its annual general meeting should have been held, but where the meeting was not held, must file a second annual return when the meeting is later held; it clarifies that the amended provision does not require a second or duplicate annual return where the initial return corresponded to the prescribed date, and that the filed return serves the Registrar&#039;s reporting function and evidences members&#039; rights to attend and vote.</description>
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    <pubDate>Sat, 25 Feb 1961 00:00:00 +0530</pubDate>
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      <title>Whether the section requires a company that has filed return as on latest date on or before which meeting should have been held but has not been held, to file second return when annual general meeting has been held</title>
      <link>https://www.taxtmi.com/circulars?id=10617</link>
      <description>The guidance addresses whether a company that has filed an annual return as at the latest date on or before which its annual general meeting should have been held, but where the meeting was not held, must file a second annual return when the meeting is later held; it clarifies that the amended provision does not require a second or duplicate annual return where the initial return corresponded to the prescribed date, and that the filed return serves the Registrar&#039;s reporting function and evidences members&#039; rights to attend and vote.</description>
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      <pubDate>Sat, 25 Feb 1961 00:00:00 +0530</pubDate>
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