Whether separate filing fee is required for profit and loss account and whether only members are to be permitted to inspect profit and loss account - Companies Law - Letter: No. 8/16(1)/61 ‑PR,

Letter: No. 8/16(1)/61 ‑ PR, dated 25 ‑ 2 ‑ 1961. Subject:- Whether separate filing fee is required for profit and loss account and whether only members are to be permitted to inspect profit and loss account No separate filing fee in respect of the profit and loss accounts of private companies filed under section 220 need be charged, if filed at the same time as the balance sheet is filed. If a person seeks inspection of the profit and loss accounts of a private company, the Registrar should make sure that he is a member of the company by referring to the list of members and demanding to see share scrip duly endorsed in his favour.