Dear all,
I understand that Company is required to file form MGT -14 for approval annual accounts & Board Report.
However , MCA has specifically clarified that Companies Act 2013, is applicable from the FY 2014-15 .
In such scenarion do we need to submit the MGT 14 for approval of annual Accounts for the FY 2013-14.
Now, while approving the annual Accounts & Directros report for FY 2013-14, which section needs to be refer, section 215 of Companies Act 1956 or Section 134 of the new Companies Act 2014.
Please let me know at the earliest
Regards,
Gargi
.