ROC return

hi,

my company was incorporated on 10/01/2009 & start its operation in 09-10 financial year , weather compnay has to files its roc return for the financial year 08-09 i.e for a period of two & half month ( nil return)

also weather i .income tax return has to be file for the same period ?

if yes , what are the penalties if no return is filed both in ROC & in income tax.