Disqualification of Director - Non filing of annual returns - ...

Companies Law

January 12, 2021

Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect from April 1, 2014 - Such a Government circular cannot be construed and read to mean that, defaults committed by a company or an individual in filing financial statements and annual returns for the period prior to April 1, 2014 stood condoned or that, such legal entity or the individual should not be prosecuted for non-filing of financial statements and annual returns for the period prior to April 1, 2014. All that the Circular did was to clarify that the financial statements and annual returns were required to be filed in the new format from April 1, 2014. - HC

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Disqualification of Director - Non filing of annual returns - ...

Companies Law

January 12, 2021

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