DUE DATES FOR COMPANY
RETURNS
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Calendar of Obligation of
a Limited Company
Every Company is required to start
the financial year on
1st April and close on 31st
March.
Based on this
following is the calendar of obligation
of a company.
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Date of Closure of Books of
Accounts. |
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Hold Annual General
Meeting before this date. |
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File 3 Copies
of Balance Sheet and Profit and Loss Account within 30
days of Annual General Meeting. |
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If Auditors are
appointed u/s 224A of companies Act at Annual General
Meeting held on 30th September, pass special resolution
and file Form No.23 by 30th October for registration of
resolution with explanatory statement. |
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If new Directors
are appointed at Annual General Meeting held on 30th september,
file particulars of appointment of Directors in Form No.32
by 30th October with Registrar of Companies. |
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Hold 1st Board
Meeting and record the proceeding of meeting in the Minutes
Book. |
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File return of
Deposit with Registrar on or before 30th June every year
by NBFC's. |
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File Annual Return
within 60 days from holding AGM. |
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Hold 2nd Board
Meeting for financial year and record the proceeding of
meeting in the Minutes Book. |
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If Shares are
allotted to new members on 30th Sept. file a Returns of
Allotment in Form No.2 by 30th October. Form No.5 shall
also be filed with Registrar for increase in number of
members. |
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If Charge is creaed
on assets of the Company on 31st october, file Form No.8
with Registrar of Companies by 30th November with instrument
of charge. |
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Hold 3rd Board
Meeting for financial year and record the proceeding of
meetings in the Minutes Book. |
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Hold 4th Board
Meeting for financial year by 31st March and record the
proceedings of meeting in the Minutes Book. |
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* Though there is no compulsion
to close the accounts only on March 31 under the new
provision of the Income-Tax Act which make the financial
year as the uniform accounting year, yet it is convenient
because the income tax returns have to be filed for
the year ending 31st March every year. |
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** These are the latest
date. However, if a shorter period has been specified,
the same ought to be observed. |
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*** The Board must meet
at least once in each quarter. |
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