MCA UPDATE Clarification on Format of Annual Return applicable for Financial Year 2013-14 and Fees to be charged by Companies for allowing Inspection of Records.
QUERY:
· While filing Annual Return (AR) of a Company under The Companies Act for the financial year ended on or before 01-04-2014:
§ Should we use old format
§ Or should we use new format as per Companies Act 2013 ?
SOLUTION:
Circular No. 22/2014 dated 25-June-2014 (Please find attached a copy)
v In all such cases where FY ended on or before 01-04-2014,
v We have to use old format of AR given under Companies Act 1956.
QUERY:
Whether fees to be charged by Companies for allowing Inspection of Records?
SOLUTION:
Circular No. 22/2014 dated 25-June-2014 (Please find attached a copy)
vClarified that until the requisite fee is specified by companies, inspections could be allowed wlthout lely of fee.
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