Annual return Delay in filing annual return Payment of additional fees

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....ding the annual general meeting, what is the date on which the annual return and balance sheet of a company should be deemed to be due for filing with the Registrar of Companies for the purpose of charging additional fees pursuant to section 61(2) ? Should it be the 42nd (now 60th) day after the day in which the company should ordinarily have held its annual general meeting under the provisions of....