Penalty on late filling of form 23b
This query is : Resolved
12 October 2013
A PVT LTD COMPANY NOT FILLING FORM NO. 23B for f.y 2011-12 & 12-13 if any penalty attract in which section please describe
12 October 2013
It is not the company responsibility it is the Responsibility of auditor to file Form 23B
.
.
HOwever Company should intimate to auditor about his appointment in AGM with in 7 days
.
.
HOwever Company should intimate to auditor about his appointment in AGM with in 7 days
12 October 2013
No specific penalty provisions are in Companies Act,1956 for belated / non filing of form 23B.
12 October 2013
Agree with Experts.
12 October 2013
Hi
This is an intimation by auditor to ROC about his appointment in Form-23B. From the FY 2011-12 it has made mandatory to file with fee as per Schedule X of the Companies Act, 1956.
So if the auditor fail to file Form-23B in time, then they will pay additional fee as prescribed by MCA, at the time of filing of such form.
The only Penalty is in the form of additional payment.
This is an intimation by auditor to ROC about his appointment in Form-23B. From the FY 2011-12 it has made mandatory to file with fee as per Schedule X of the Companies Act, 1956.
So if the auditor fail to file Form-23B in time, then they will pay additional fee as prescribed by MCA, at the time of filing of such form.
The only Penalty is in the form of additional payment.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- GST ON EXPORT COMMISSION
- Should I report my US salary for January, February, March in Schedule FA?
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Tds on building rent monthly
- Sale of property furniture sale
- Confusion around Form 26QB fields
- Adjustment entry in the case of Individual and HUF on 31st March
- Stock difference tax applicable on composite rate or normal rate
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
Trending Online Classes
CAclubindia
