10 December 2013
Refer below link . . https://www.caclubindia.com/experts/filing-of-form-23b-1331664.asp#.UqbGM_QW11Y . . https://www.caclubindia.com/experts/auditor-intimation-intimation-to-roc-1489939.asp#.UqbKSfQW11Y . . however it is heard from many experts in cci that mandatory to file form 23b but please have a look on above link and decide how to go ahead