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Sec 372a

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 May 2012 whether special resolution passed u/s 372A is required to file with ROC ? If Yes what is a time limit ?
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Ajay Mishra

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Ajay Mishra (Expert)
20 May 2012 Hi


Yes, if you are exceeding the limit of 60% of its paid up share capital and free reserve or 100% of its free reserve. You need to pass special resolution and file Form-23 with ROC with in 30 days of passing of such resolution.


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Querist : Anonymous

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Querist : Anonymous (Querist)
21 May 2012 Thank you very much sir for guiding me in this issue....Further I would like to know, what are the Consequences is I have not file For 32 with ROC within 30 days of passing such resolution.

Thaks once again.....
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
21 May 2012 You can file the same now by paying additional ROC fees.

You have to file form 23 not form 32.
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Querist : Anonymous

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Querist : Anonymous (Querist)
21 May 2012 Thank you mitesh sir....Time limit is same ..that is within 30 days from passing a resolution.........
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Querist : Anonymous

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Querist : Anonymous (Querist)
21 May 2012 Thank u very much.....

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