19 July 2012
Form 23B can be filed with out fee upto 21/07/2012 thereafter, as per General Circular 14/2012 dated 21/06/2012, fees prescribed as per schedule X of the Companies Act,1956 has to be paid.
20 July 2012
Ministry has issued a circular no 14/2012 on 21st June, 2012 and decided that form 23B shall be included in schedule X. Accordingly, fee shall be charged on such form according to the schedule X.
21 July 2012
Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.