https://www.taxtmi.com/acts?id=18466 For disclosure obligations under rules 3-5, a company that has not completed the full retrospection period complies by providing the required particulars for all years since incorporation, so that the shorter existence of the company substitutes for the standard preceding financial years otherwise specified. en-us Tue, 01 Apr 2014 09:43:15 +0530 Wed, 11 Mar 2026 14:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18466 For disclosure obligations under rules 3-5, a company that has not completed the full retrospection period complies by providing the required particulars for all years since incorporation, so that the shorter existence of the company substitutes for the standard preceding financial years otherwise specified. Act-Rules Companies Law Tue, 01 Apr 2014 09:43:15 +0530 https://www.taxtmi.com/acts?id=18466