15 November 2007
THERE ARE MANY ROC RETURNS TO BE FILED BY A COMPANY WHETHER PRIVATE OR PUBLIC LIMITED . SUCH RETURNS NEED TO BE FILED RIGHT FROM INCEPTION OF A COMPANY TILL WINDING UP, ON VARIOUS ISSUES LIKE MEETINGS,ALLOTMENT OF SHARES,INDUCTION AND RESIGNATION AND REMUNERATION OF DIRECTORS, BALANCE SHEETS AND P&L ACCTS,DIVISION OF SHARES OR CONSOLIDATION OF SHARES,VARIOUS TYPES OF RESOLUTIONS,ANNUAL RETURN,CREATION OR MODIFICATION OR SATISFACTION OF CHARGES CREATED BY A COMPANY, SITUATION OR CHANGE OF REGD. OFFICE ETC.... GENARALLY,THE TIME LIMIT FOR FILING THESE ROC RETURNS VARIES FROM ONE MONTH TO 3 MONTHS OR EVEN MORE. SO PL. SPECIFY WHICH ROC RETURN YOU ARE REFERING TO SO THAT SPECIFIC ANSWER CAN BE GIVEN REGARDS, R.V.RAO
15 November 2007
Dear Sir, I want to confirm about ANNUAL RETURN i.e. BALANCE SHEETS AND P&L ACCTS etc. to be filed with ROC in case of Foreign Co. using form No. 52.
17 November 2007
1. RULE 18 OF COMPANIES (CENTRAL GOVT.'S)GENERAL RULES AND FORMS UNDER COMPANIES ACT 1956 STATES THAT NOTICE OF ANY ALTERATIONS IN ANY INSTRUMENT REFERED IN CLAUSE (a) OF SEC 593( MEMORANDUM OR ARTICLES OR CHATER OF A FOREIGN COMPANY) OR ANY PARTICULARS REFERED IN CLAUSE (b) or (c)(REGD. OFF.,AND DIRECTORS OR SCRETARY OF A FOREIGN COMPANY ) SHALL BE DELIVERED TO ROC ON OR BEFORE 31 ST JANUARY OF THE YEAR FOLLOWING THE YEAR IN WHICH THE ALTERATION WAS MADE. ALTERATIONS IN CLAUSE (d) or (e) of sec. 593 TO DELIVER TO ROC WITHIN ONE MONTH OF ALTERATION. 2. AS FAR AS FILING OF ACCOUNTS ARE CONCERNED RULE 18 A SAYS , THE TIME LIMIT TO FILE THE SAME WITH ROC IS 9 MONTHS OF CLOSE OF FINANCIAL YEAR (EXTENDABLE BY 3 MONTHS BY ROC) 3.ABOUT ANNUAL RETURN BY A FOREIGN COMPANY HAVING SHARE CAPITAL,UNDER SEC 159, THE TIME LIMIT TO FILE WITH ROC IS 60 DAYS FROM LAST DAY OF FIN. YEAR . R.V.RAO
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