Whether board’s report is to be filed along with the balance sheet and profit and loss account with Registrar - Companies Law - Letter: No. 44(69)‑CL‑IV/61,

Letter: No. 44(69) ‑ CL ‑ IV/61, dated 11-12-1961. Subject:- Whether board s report is to be filed along with the balance sheet and profit and loss account with Registrar Section 220(1)(a) provides that three copies of the balance sheet and the profit and loss account, together with three copies of all documents which are required to be annexed or attached to the balance sheet and profit and loss account, shall be filed with the Registrar of Companies. Since by virtue of section 217(1), the board s report is a document required to be attached to the balance sheet, copies of the said report have also necessarily to be filed with the Registrar in terms of section 220(1)(a). Section 222 merely distinguishes a document that is required to be annexed from other documents and that the said section does not affect the requirements of section 220 in any way.