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    <title>Whether separate filing fee is required for profit and loss account and whether only members are to be permitted to inspect profit and loss account</title>
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    <description>Private companies filing under section 220 need not pay a separate filing fee for the profit and loss account if it is filed at the same time as the balance sheet. Inspection of a private company&#039;s profit and loss account is restricted to members; the Registrar must verify membership by referring to the list of members and demanding production of share scrip duly endorsed in the applicant&#039;s favour.</description>
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      <description>Private companies filing under section 220 need not pay a separate filing fee for the profit and loss account if it is filed at the same time as the balance sheet. Inspection of a private company&#039;s profit and loss account is restricted to members; the Registrar must verify membership by referring to the list of members and demanding production of share scrip duly endorsed in the applicant&#039;s favour.</description>
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