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Rule 5 - Annual return - National Financial Reporting Authority Rules, 2018Extract 5. Annual return. Every auditor referred to in rule 3 shall file a return with the Authority on or before 1 [ 30th November every year in Form NFRA-2 ] . ******* Notes 1. Substituted vide NOTIFICATION No. [F. No. 1/4/2016 CL-I] dated 05-09-2019 before it was read as 30th April every year in such form as may be specified by the Central Government
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