CS Professional · Drafting, Pleadings and Appearances · Documents under Companies Act, 2013
Brightwave Ltd, a UK company, filed its section 380 documents in 2025. In 2026 it changed the list of directors and the address of its Indian principal place of business on 10 June. The company secretary is drafting the follow-up filing. Which statement is correct?
The company must deliver to the Registrar, within thirty days of the alteration, a return in the prescribed form containing the particulars of the alteration. Section 380(3) requires this on its own, without waiting for a notice, and it covers the changes rather than a complete refiling.
- ANo filing is needed because the original filing remains valid until the next financial year
- BA return of the alteration must be filed within thirty days of the alteration, in the prescribed formCorrect
- CA fresh complete set of documents must be filed within ninety days
- DThe alteration must be filed only if the Registrar issues a notice
Explanation
Section 380(3) says that where any alteration is made or occurs in the documents delivered, the foreign company must deliver within thirty days of the alteration a return containing particulars of the alteration in the prescribed form. It is a return of the alteration, not a full refiling, and is not triggered by notice.
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