07 October 2014
one of our client wants to file all pending ROC returns under abatement scheme. However company not filed any returns since incorporation. If all returns has to file under this scheme how 274 (1)(g)attracts and how its implication on auditors report. plz. guide
07 October 2014
In previous companies act 1956 director disqualification certificate under section 274(1)(g) was not required to be filed to ROC.
You are advised to collect those certificates for previous years for filing purpose. This certificate will be required by Auditors before giving their opinion.
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