company registered - return not submitted to IT

This query is : Resolved

V.PUSHPA (Querist)
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13 December 2007 A Public Ltd., company registered in 1994 has not submitted IT return till now since no business was commenced - ROC nil annual return has been filed. Is it correct or whether the company has to file with IT.If yes for how many years it has to file?( 6yrs or for full 13 yrs.)

Santosh Mishra

Santosh Mishra (Expert)
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15 December 2007 Submission of nil return for the years when the samr was not required i.e. before amendment of Section governing filing of return of Income is not necessary. The section governing filing of return was amended subsequently whereby it was made mendatory for corporate assessees to file return of Income even Nil Return.