24 March 2010
Section 159 says annual return (e-form 20B) shall be filed within 60 days from the holding of A.G.M.
Similarly section 220 says annual accounts shall be filed (e-form 23 AC and 23 ACA) with in 30 days from the date on which the B/S and P & L account were laid at an A.G.M. or where the A.G.M has not been held with in 30 days from the latest date on or before which that meeting should have been held.