our assessee has not filing any documents related to FY 2013-14 with ROC.now which companies act apply? and what are the consequences?
CS Arjun Rajagopal
(B.com, ACS)
(1056 Points)
Replied 03 May 2016
Hi,
Companies Act, 1956 apply. Use annual filing forms 20B, 23AC & ACA and Form 66 (Compliance Certificate, if applicable PUSC of company is above 10 lakhs and less than 5 crores).
Consequences of late filing
Pay 12 times of normal filing fees as additional fees
Regards,
Arjun Rajagopal
Chaitali
(CA)
(64 Points)
Replied 03 May 2016
but now annual filing forms are not available on site for FY 13-14.then how can we filied?
CS Arjun Rajagopal
(B.com, ACS)
(1056 Points)
Replied 03 May 2016
Forms will be made available shortly. Don't file as an attachment to GNL-2. Please find attached MCA instruction in this regard.