Comment on applicability of Secretarial Standard (SS) under the following circumstances: Private Company having two directors, default in submitting financial statements u/s 137 and annual return u/s 92 of the said Act.
CS Professional · Drafting, Pleadings and Appearances · PYQS · June 2021
Comment on applicability of Secretarial Standard (SS) under the following circumstances: Private Company having two directors, default in submitting financial statements u/s 137 and annual return u/s 92 of the said Act.
Answer & Explanation:
Secretarial Standard applies to a private company, it is irrelevant whether there is default in filing financial statement or annual return.
Topics: Secretarial Standards (SS) / Companies Act, 2013
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