29 February 2012
Please tell me whether Form 23B can be file on today's date if the same is not filed on due date and also tell me is there any penalty for the same.
Guest
Guest
(Expert)
29 February 2012
Yes, it can be filed today and there is no penalty and late fees for the same.
Form 23B is required to be filed within 30 days from the receipts of intimation of appointment with ROC by the auditor. However, the fee is not specified for such Form , so penalty is also not given.
So you can file such form any time without additional fee.