https://www.taxtmi.com/acts?id=21841 Applications to revise financial statements under section 131 must be filed in Form No. NCLT-1 within fourteen days of the Board decision, disclose any immediate prior change in majority directors or auditor, and include the financial period, responsible officers and auditors, the Board resolution, and grounds for revision. The company must advertise the application fourteen days before hearing; the Tribunal will hear the auditor and others before issuing an order which must be filed with the Registrar of Companies within thirty days. Post approval, a general meeting may adopt and then file revised statements within thirty days. en-us Thu, 28 Jul 2016 10:59:35 +0530 Wed, 28 Jan 2026 15:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21841 Applications to revise financial statements under section 131 must be filed in Form No. NCLT-1 within fourteen days of the Board decision, disclose any immediate prior change in majority directors or auditor, and include the financial period, responsible officers and auditors, the Board resolution, and grounds for revision. The company must advertise the application fourteen days before hearing; the Tribunal will hear the auditor and others before issuing an order which must be filed with the Registrar of Companies within thirty days. Post approval, a general meeting may adopt and then file revised statements within thirty days. Act-Rules Companies Law Thu, 28 Jul 2016 10:59:35 +0530 https://www.taxtmi.com/acts?id=21841