Annual return ‑ Delay in filing annual return ‑ Payment of additional fees

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..... delay in holding the annual general meeting, what is the date on which the annual return and balance sheet of a company should be deemed to be due for filing with the Registrar of Companies for the purpose of charging additional fees pursuant to section 61(2) ? Should it be the 42nd (now 60th) day after the day in which the company should ordinarily have held its annual general meeting under the p .....

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..... date. The clarification made in the Explanation to sub-section (1) of section 159 and the provision enabling the company to file annual returns even where the annual general meeting has not been held in sub‑section (2) of the said section will strengthen this view. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxman .....

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