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CS Professional · Compliance Management, Audit and Due Diligence · Signing and Certification

Bharat Agro Ltd held its AGM on 10 September. Within how many days of the AGM date must it file the annual return with the Registrar, and what applies if no AGM was held that year?

The return must be filed within sixty days of the AGM date. If no AGM was held, the sixty days run from the date the AGM should have been held, and a statement giving reasons for not holding it must accompany the return.

  1. ASixty days from the AGM; if none held, sixty days from the date it should have been held, with reasons for not holding itCorrect
  2. BThirty days from the AGM; if none held, ninety days from year end
  3. CSixty days from the AGM; if none held, no filing is needed
  4. DNinety days from the AGM; if none held, sixty days from the year end

Explanation

Section 92(4) requires filing within sixty days from the AGM date. Where no AGM is held, the sixty days run from the date the AGM should have been held, and a statement of reasons for not holding it must accompany the return. Not holding an AGM does not remove the filing duty.

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