Accounts

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..... ities shall be sufficient and there shall be no need to attach separate audited financial statements. If however, such companies have been filing regular financial statements, they should file the financial statement for the latest year prepared upto a period which ended one month preceding the date of application. (b) Companies which discontinued their operations after having carried out t .....

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..... o voluntarily file the regular audited financial statement even for the subsequent period, they may do so. For the purposes of this Circular, the expression Financial Statements means balance sheet and profit and loss account required to be maintained as per provisions of section 211 of the Companies Act, 1956. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regu .....

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