9911796707
TMI BlogCopy of financial statement to be filed with RegistrarX X X X Extracts X X X X X X X X Extracts X X X X ..... , duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in such manner, with such fees or additional fees as may be prescribed 1[***]: Provided that where the financial statements under sub-section (1) are not adopted at annual general meeting or adjourned annual general meeting, such unadopted financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such financial statements, within one hundred eighty days from the closure of the financial year: Provided also that a company shall, along with its financial statements to be filed with the Registrar, attach the accounts of its subsidiary or subsidiaries which have been incorporated outside India and which have not established their place of business in India. 3[Provided also that in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of facts and reasons for not holding the annual general meeting shall be filed with the Registrar within thirty days of the last date before which the annual general meeting should have been held and in such manner, with such fees or additional fees as may be prescribed 4[***]. (3) If a company fails to file the copy of the financial statements under sub-section (1) or sub-section (2), as the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for each day after the first during which such failure continues, subject to a maximum of 10[fifty thousand rupees]]. ************* Notes:- 1. Omitted vide The Companies (Amendment) Act, 2017 Dated 03-01-2018 w.e.f. 07th May, 2018, before it was read as, "within the time specified under section 403" 2. Omitted vide The Companies (Amendment) Act, 2017 Dated 03-01-2018 w.e.f. 07th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to six months or with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees, or with both" 8. Substituted vide THE COMPANIES (AMENDMENT) ACT, 2020 dated 28-09-2020 before it was read as "one thousand rupees for every day during which the failure continues but which shall not be more than ten lakh rupees" 9. Substituted vide THE COMPANIES (AMEN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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