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Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013-reg.

Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013-reg. - Companies Law - 11/2015 - Dated:- 21-7-2015 - General Circular No. 11 /2015 No. 1 / 19/2013-CL-V Government of Indi .....

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financial statement under relevant provisions of the Companies Act, 2013-reg. Sir, Stakeholders have drawn attention to the proviso to section 101(1) of the Companies Act, 2013 (Act) which allows general meetings to be called at a shorter notice tha .....

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rified that a company holding a general meeting after giving a shorter notice as provided under section 101 of the Act may also circulate financial statements (to be laid/considered in the same general meeting) at such shorter notice. 2.1 Attention h .....

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urther, fourth proviso to section 137 (1) requires that. a company shall attach along with its financial statements to be filed with the Registrar, the accounts of its subsidiary(ies) which have been incorporated outside India and which have not esta .....

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al requirement in the country where such foreign subsidiary has been incorporated and such audit has not been conducted, and; (b) Whether accounts of such foreign subsidiary would need to be as per format under Schedule III /Accounting Standards or t .....

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