Ministry vide circular number 14/2012 dated 21/06/2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f.22/07/2012.
Kindly note that the Ministry vide circular number 22/2012 dated03/08/2012 has further extended the last date for filing the Form 23B
For Circular Number 22/2012, check the attached file