K was appointed as a Company Secretary of FGH Ltd. a newly established company, manufacturing toys. Its Annual Return was filed 3 months after the date of AGM with ROC. Management of FGH Ltd. was of view that signing of
CS Professional · Secretarial Audit, Compliance Management and Due Diligence · PYQS · June 2025
K was appointed as a Company Secretary of FGH Ltd. a newly established company, manufacturing toys. Its Annual Return was filed 3 months after the date of AGM with ROC. Management of FGH Ltd. was of view that signing of the annual return as per section 92(1) is to be done by the Company Secretary in Practice and not by the Company Secretary who was employed. Management was in a dilemma as what to do, guide them for all the following confusions: If in any year AGM is not held, then when to file the return?
Answer & Explanation:
(ii) As per section 92(4), if the Annual General Meeting (AGM) is not held in any year, the return has to be filed within 60 days from the date on which AGM should have been held together with the statement specifying the reasons for not holding the AGM, on payment of such fee or additional fee as prescribed.
Topics: Companies Act, 2013
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