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CA Intermediate · Corporate and Other Laws · Accounts of Companies

Ananya Foods Ltd held its annual general meeting on 20 September. Under the Companies Act, 2013, within what time after the AGM must the company file its financial statements with the Registrar of Companies, assuming the statements were adopted at that AGM?

A company must file its adopted financial statements with all attached documents with the Registrar within thirty days of the date of the annual general meeting at which they were adopted. Other periods such as 15, 60 or 90 days do not apply.

  1. AWithin 15 days of the AGM
  2. BWithin 30 days of the AGMCorrect
  3. CWithin 60 days of the AGM
  4. DWithin 90 days of the AGM

Explanation

A company must file a copy of its financial statements, along with all documents required to be attached, with the Registrar within 30 days of the date of the AGM at which they were adopted. Thirty days is the statutory period, so 15, 60 and 90 days are incorrect.

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