https://www.mca.gov.in/Ministry/pdf/Circular_No_31_19072014.pdf
P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
21 July 2014https://www.mca.gov.in/Ministry/pdf/Circular_No_31_19072014.pdf
CA. MANAL CHAWLA
(CA + CS Professional)
(566 Points)
Replied 01 February 2015
ADT 1 is Mandatory in Case of Auditor is Appoint under Sec. 139(6)