Copy of financial statement to be filed with Registrar

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....ral meeting or adjourned annual general meeting, such unadopted financial statements along with the required documents under sub-section (1) shall be filed with the Registrar within thirty days of the date of annual general meeting and the Registrar shall take them in his records as provisional till the financial statements are filed with him after their adoption in the adjourned annual general meeting for that purpose: Provided further that financial statements adopted in the adjourned annual general meeting shall be filed with the Registrar within thirty days of the date of such adjourned annual general meeting with such fees or such additional fees as may be prescribed ^2[****]: Provided also that a One Person Company shall file a ....

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....should have been held and in such manner, with such fees or additional fees as may be prescribed ^4[****]. (3) If a company fails to file the copy of the financial statements under sub-section (1) or sub-section (2), as the case may be, before the expiry of the period specified ^5[therein], the company shall be ^6[liable to a penalty] of ^8[ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day during which such failure continues, subject to a maximum of two lakh rupees], and the managing director and the Chief Financial Officer of the company, if any, and, in the absence of the managing director and the Chief Financial Officer, any other director who is charged by the Board with ....

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....;39 of the Companies (Amendment) Act, 2017 w.e.f. 07-05-2018 (Notified vide Notification No. S.O. 1833 (E) dated 07-05-2018) before it was read as, "in section 403" 6. Substituted vide Section 22 of the Companies (Amendment) Act, 2019 w.e.f. 02-11-2018 before it was read as, "punishable with fine" 7. Substituted vide Section 22 of the Companies (Amendment) Act, 2019 w.e.f. 02-11-2018 before it was read as, "shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees, or with both" 8.  Substituted vide Section 28 of the Companies (....