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Question
A company has to file its annual return for the financial year ending 31st March, 2014. It will file its annual return as per _________________.
A company has to file its annual return for the financial year ending 31st March, 2014. It will file its annual return as per _________________.
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Solution
The correct option is B Companies Act, 1956
The basic purpose of filing annual return with the Registrar of Companies (‘ROC’) is to provide the annual information about the Company to the ROC and its members about the Company’s general compliances. It is the responsibility of the management to file the annual return with the ROC. Every company shall prepare a return in the prescribed form containing the particulars as they stood on the close of the financial year but those companies whose financial year lies before 1st April 2014 shall be governed for annual return by 1956 Act.
The basic purpose of filing annual return with the Registrar of Companies (‘ROC’) is to provide the annual information about the Company to the ROC and its members about the Company’s general compliances. It is the responsibility of the management to file the annual return with the ROC. Every company shall prepare a return in the prescribed form containing the particulars as they stood on the close of the financial year but those companies whose financial year lies before 1st April 2014 shall be governed for annual return by 1956 Act.
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