Form 23B

This query is : Resolved

Subramanian (Querist)
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23 January 2009 Dear All,

In the Form 23ACA of ROC Annual Return they are asking for SRN no of Form 23 B.

Is this compulsory for the Fiancial Year 2007 - 08 or is it applicable only from Finacial Year 2008 - 09.

Thanks

Regards

Subramanain

CS Arpita Rajpurohit

CS Arpita Rajpurohit (Expert)
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23 January 2009 The Secretary & CEO of Institute of Company Secretaries of India has clarified that the Companies filing annual return for the period 2007-08 or for any year previous to this period, can mention the SRN Z99999999 (provided the SRN for such year is also not available) in the returns to be filed with the Registrar of Companies. Accordingly, we can ensure that form 23B related compliances are made for the financial year 2008-09 and onwards & inform the concerned clients that they can mention the SRN Z99999999 for the filings to be made with ROC.

the Ministry has revised the
Instruction Kit in respect of Point No. 10(e) of e-form 23AC which
states that:
“Enter the SRN of Form 23B filed in relation to the appointment of
the auditor who has audited the attached balance sheet, if available.
If the SRN of Form 23B is not available or in case information by
auditor to ROC in Form 23B is not required to be filed, you may enter
Z99999999”