One of my client whih is a pvt ltd co., has regularized its 3 Additional Directors as director of company on 20/08/2011. After two days it om 22/08/2011 two directors of company which are not among the above directors rsinged.these two directors were appointed earlier before appointment of above three additional directors. the date of AGM of company is 29/08/2011. Now my doubt is that whether all 5 events i.e. regularization of 3 directors and retirement of 2 directors can be filed in single form 32 or seperate form 32 is required for each event.
30 January 2012
You can file form 32 with different event dates (date of appointment, date of change in designation and date of cessation) only if these dates are within 30 days of the filing date. If any of the date(s) are beyond 30 days, then separate form is to be filed for every such event date. For example: "Director A is appointed on 1st April, Director B is appointed on 18th April, and Director C ceases to be associated with the company w.e.f. 18th April. In such a case details of all the three changes can be filed through the same Form 32 only if the Form is filed on or before 1st May, as all the events fall within 30 days. However, if the company files the Form 32 on 10th of may, then details in a separate Form would be required to be filed in respect of Director A."
• For filing of details of two or more events (for example, appointment and cessation) relating to the same person, you are required to file separate forms. These cannot be filed through the same form.
But one more question is still pending that , two directors were resigned on same day i.e. on 22/08/2011. so whether a single form 32 can be used for both retiring directors and if the company regularize the all three additional directors on the date of AGM , Whether a single form 32 can be filed for all the three additional directors.
CAclubindia
