TMI BlogBalance-Sheet - Proforma for technical scrutiny of balance sheet by companies while filing the same with Registrar of CompaniesX X X X Extracts X X X X X X X X Extracts X X X X ..... f Companies under section 220. This is for ensuring compliance of the various provisions of the Act. Proforma for technical scrutiny forwarded with the letter is reproduced below: PROFORMA FOR TECHNICAL SCRUTINY OF BALANCE-SHEET Name of the Company ....................................................................................... Registration number ........................................................................................... State where registered ........................................................................................ 1. Notice Whether the register of members and debentureholders remained closed? Yes/No ( i ) If yes, from...........to......... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borrowings made by the company? Yes/No ( ii ) If yes, whether the date of passing of resolution and its filing with the ROC furnished? Yes/No ( iii ) ( a ) Whether the company is having any secured loans? Yes/No ( b ) If yes, whether section 125 of the Act has been complied with and the register maintained under section 143 of the Act? Yes/No ( iv ) ( a ) Whether guarantee commission has been paid for the secured loans? Yes/No ( b ) If yes, whether the copies of the relevant resolutions enclosed? Yes/No ( v ) ( a ) Whether the company has taken any public deposits under section 58A of the Act? Yes/No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( iv ) ( a ) Whether any assets of the company have been sold? Yes/No ( b ) If yes, whether the details regarding the purchaser, his relation to any director of the company, their book value, written down value of the assets, sale price and mode of sale have been furnished? Yes/No 7. Investment ( i ) Whether the company is having any investment in any other company/firm? Yes/No If yes, whether the following details are furnished? Yes/No ( a ) Name of the company/firm ( b ) Names of all the partners of the company/firm ( c ) Total capital and share of each partner ( ii ) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, whether the provisions of section 295 of the Act are complied with? Yes/No 10. Dividends ( i ) ( a ) Whether the company has declared any dividends? Yes/No ( b ) If yes, whether from the current year profits? Yes/No ( c ) If yes, whether the amount prescribed under the provisions of the Companies (Transfer of Profits to Reserves) Rules, 1975 has been transferred to reserves? Yes/No ( ii ) In case the dividends declared from previous year s profits whether the provisions of the Companies (Declaration of Dividends out of Reserves) Rules, 1975 complied with? Yes/No 11. Unpaid/unclaimed dividends ( i ) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the provisions of section 314(1B) of the Act have been complied with in regard to the appointment of relatives of directors? Yes/No ( c ) If yes, whether the details are furnished? Yes/No 15. Whether the details and break-up of the following furnished : Yes/No ( a ) Charity and donations/subscriptions ( b ) Legal and professional expenses ( c ) Travelling expenses paid to directors, if any ( d ) Commission paid to directors, if any ( e ) Staff welfare expenses ( f ) Business/sales promotion expenses ( g ) Miscellaneous expenses of over Rs. 500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny has commenced its business within a year of its incorporation? Yes/No ( ii ) ( a ) Whether the company has suspended its business for the whole year? Yes/No ( b ) If yes, why action under section 433( c )/439 of the Act should not be taken? Yes/No ( iii ) ( a ) Whether the company is having excess deficit (excess of liabilities over assets)? Yes/No ( b ) If yes, why action under section 433( c )/439 of the Act should not be taken? Yes/No 20. Allotment of shares ( i ) Whether the company has allotted any shares during the year? Yes/No ( ii ) ( a ) If yes, whether the provisions of section 75 of the Act comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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