Circular no. F.No.17/146/2011-CL-V dt 01.06.2011 of MCA
This query is : Resolved
24 June 2011
The subject circular deals with defaulting companies who have not filed their Balance sheet and Annual Returns with ROC. The said circular states that members of ICAI, ICSI and ICWAI MUST NOT issue ANY certificates to such defaulting companies other than e-forms mentioned in that circular.
The words 'any certificates' used in the circular has wide meaning and covers any certificates issued under the provisions of income tax, service tax, customs, excise, labour laws to mention only a few. It badly affects the practice of CAs. Whether CAs are bound by the circular or by the guidelines of ICAI? What is institute's stand?
The words 'any certificates' used in the circular has wide meaning and covers any certificates issued under the provisions of income tax, service tax, customs, excise, labour laws to mention only a few. It badly affects the practice of CAs. Whether CAs are bound by the circular or by the guidelines of ICAI? What is institute's stand?
26 June 2011
I think it relates to only Certificates /Forms applicable to MCA 21.
06 July 2023
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