12 March 2013
Dear, You can start filing from 2006-07. Though i m not sure but e filing has made compulsory from 2006-07.You can start filing if notice comes from ROC that filing should be started from beginning then file from the date of incorporation because no guidelines has been provided as said by the ROC office kolkata.
You will not be eligible to file Form-61, unless u file DIN 3 of all directors, because after filing DIN 3 they will consider and make your signatory details on MCA portal.