31 October 2013
No need to file any Board resolution with MCA until and unless the forms or documents submitted with MCA demand the same. The MCA generally specify in Forms about attachment.
Each and every resolution is not required to be filed with ROC. It depends on the transaction which requires ROC reporting.
For example you have taken electricity connection in the name of the company and for this pass a board resolution. This is a general transaction which does not require ROC reporting. Hence no need to file BR with ROC.
Further if you pass a resolution for change of the name of the company then you have to file this resolution with ROC through form 23 because the same transaction requires ROC reporting u/s 21.
31 October 2013
I would suggest you to refer section 192(4) to see some of the transaction which requires ROC reporting. Thus section requires registrations of certain resolutions and agreements with ROC through filing of form 23.
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