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The Tax PublishersCompanies Act, 2013--Annual Filing
Company Annual Filing with ROC-Overview
CA. Deepak Harwani
In the present Article the learned author discusses about the various forms which a company registered under the Companies Act, 2013 is required to the file with the Registrar of Companies annually, including the timeline within which such forms are required to be filed along with attachments there to.
1. Introduction
The Companies registered under the Companies Act, 2013 has to mandatorily file various forms to Registrar of Companies such as Annual Return and Financial Statements. The Act also prescribes attachments to be sent along with forms within deadlines upto which such forms should be submitted and interest and penal provisions have been enacted in case of failure of a company to file such forms within the prescribed timeline.
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