If AGM For he last 2 years has been held by a private Limited Company, but in that AGM Annual accounts has not been approved and adopted due to some reasons and the same has not been filled with ROC.In case the accounts are adopted in the month of february, 2011.What Compliance should be done With ROC and other authorities.
22 February 2011
The adopted accounts can now be filed in Form 23AC and 23ACA by paying additional fees. An explanatory statement for the delay in adoption of accounts may form part of the Directors Report and filed with the Accounts.
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