Comment on applicability of Secretarial Standard (SS) under the following circumstances: Entity u/s 8 of the Companies Act, 2013, default in filing financial statement u/s 137 of the said Act.
CS Professional · Drafting, Pleadings and Appearances · PYQS · June 2021
Comment on applicability of Secretarial Standard (SS) under the following circumstances: Entity u/s 8 of the Companies Act, 2013, default in filing financial statement u/s 137 of the said Act.
Answer & Explanation:
Secretarial Standard does not apply to section 8 company generally, but if it is in default in filing financial statements u/s 137 of the Companies Act, 2013, then Secretarial Standard will be applicable to such company.
Topics: Secretarial Standards (SS) / Companies Act, 2013
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