14 April 2009
The first financial year should not be more than 15 months, however it can be extended by the ROC up to 18 months...Section 210(4).
Therefor u should file the B/S with ROC within 1 month from the Date of 1st AGM which shold not b later than 9 months from the close of a/c or 18 months from the date of Incn whichever is earlier
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