Finalization of annual accounts

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Revati Sathe (Querist)
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12 January 2015 can a Board of Directors put two different dates one for Income tax Purpose and one for Company Law purpose ?

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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12 January 2015 no its not possible to put two different dates

Revati Sathe

Revati Sathe (Querist)
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13 January 2015 thanks a lot , can a Director finalize balance sheet on 01st Dec. and held its first AGM on 30th Dec.

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CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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13 January 2015 In case, it is not possible for a company to hold an annual general meeting within the
prescribed time, the Registrar may, for any special reason, extend the time within
which any annual general meeting shall be held. Such extension can be for a period not
exceeding 3 months.