Corporate Affairs Circular No: 33/2011 (01-Jun-11) Compliance of Provisions of the Companies Act, 1956 and Rules made there under
To
All the Regional Directors,
All the Registrar of Companies / Official Liquidators The Stakeholder
Sir,
Section 610 of the Companies Act, 1956 confers a right to any person to inspect any document kept with the Registrar of Companies under the Act. The Balance Sheet and Profit & Loss Accounts and Annual Return of any company are the basic documents which are required to be filed with Registrar of Companies annually as required under section 220 and 159 of the Companies Act,
1956.
It has been observed that some companies are filing only their event based information with the Registrar of Companies without filing their upto date Balance Sheet and Profit & Loss Accounts and Annual Return. Therefore, such companies are depriving the right of the public to inspect these basic documents
In order to ensure corporate governance and proper compliances of provisions of Companies Act, 1956, it has been decided that no request, whether oral, in writing or through e-forms, for recording any event based information / changes shall be accepted by the Registrar of Companies from such defaulting companies, unless they file their updated Balance Sheet and Profit & Loss Accounts and Annual Return with the Registrar of Companies.
However, in the interest of other stakeholders following event based information / changes will continue to be accepted by the Registrar of Companies from such defaulting companies: --
| Forms | Subject |
| Form 32 | Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and / or undertaking to take and pay for qualification shares. [Pursuant to sections 303(2) or 266(1) (a) and 266 (1) (b) (iii) of the Companies Act, 1956] |
| Form 20 B | Form for filing annual return by a company having a share capital with the Registrar.[Pursuant to Section 159 of the Companies Act, 1956]. |
| Form 21A | Particulars of annual return for the company not having share capital. [Pursuant to Section 160 of the Companies Act. 1956] |
| Form DIN-3 | Intimation of Director Identification Number by the company to the Registrar. |
| Form 21 | Notice of the court or the company law board order. [Pursuant to section 17(1), 17A, 79, 81(2), 81(4), 94A (2, 102(1), 107(3), 115(5), 141, 155, 167, 186, 391(2), 394(1), 396, 397, 398, 445, 466, 481, 559 and 621A of the Companies Act, |
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