i want to close a company u/s 560. the company has done annual filing for the F.Y. 2010-2011. my query is is the company required to file annual accounts for f.Y. 2011-12 before making application u/s 560 or it can make statment of account till 10/04/2012 and can file docs for closure of the company
No need to file the annual returns with the roc, if the company decides to struck off under FTE mode. You must prepare the accounts within one month when the application is made. for eg. 10/04/2012 the closure of accounts means the application for FTE should be within 09/05/2012.