Examination of Balance Sheets by RoCs

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....expedient to issue the following circular for general information. 2. Every company registered under the provisions of the Companies Act, 1956 is required to file its balance sheet annually with the office of the Registrar of Companies within whose jurisdiction the registered office of the company is located. Presently, there are more than 8 lakh companies registered with various offices of the R....

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....heets: (i) of companies against whom there are complaints; (ii) of companies which have raised money from the public through public issue of shares/ debentures etc.; (iii) in cases where the auditors have qualified their reports. (iv) Default in payment of matured deposits and debentures. (v) References received from other regulatory authorities pointing out violations / irregularities c....