if any listed company Chang financial year(less then 12 month)...so whether its mandatory to give intimation to ROC...IF YES....WHERE IT IS SPECIFIED IN COMPANIES ACT, 1956
31 January 2014
us 210(4)only Board resolution would be sufficient to change the financial year. Permission of ROC is required only if the financial year is more than 15 months (max.18 months).
CAclubindia
