Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Filing of Annual Return

R K Raman (Service) (31 Points)

23 October 2009

Financial year end is 31st March 2009 and extension of time for holding AGM has been granted by RoC u/s 166,

The AGM is held say on 28-11-2009.

When shall the Annual Return be filed - before 29-11-2009 or 27-01-2010?

Regards

Raman

Reply
Follow
Share

3 Replies

CA Suri Kota (Assistant Manager @ EY) (955 Points)
Replied 23 October 2009

I think it must be before 29.11.09...........

Upgrade to CAclubindia Pro. Subscribe Now!

Ankur Garg (Company Secretary and Compliance Officer) (114773 Points)
Replied 23 October 2009

Dear Raman,

As you know annual return contains the information up to the date of AGM. So you can not file annual return before AGM. Hence file your annual return within 60 days of conclusion of AGM under section 159 i.e. up to the date of 27.01.2010.

Regards

R K Raman (Service) (31 Points)
Replied 26 October 2009

Dear Mr. Garg

Thanks for your reply.

The query was raised as some of my professional collegues are of the view that it should be filed before 29-11-09 because of the stipulation in the explanation which refers to the latest date on or before which the AGM ought to have been held under the Act.

In my view since S. 159 refers to only 166 (and not 210), and as time has been granted by RoC under S. 166 in the present case we can take a stand that the last date for holding AGM is 31-12-2009 and accordingly file the form by 27-1-2010 (60 days of AGM).

Regards

Raman