CA Inter P2 · Chapter 8 · Question 9 of 10
Under section 137(1), a company must file a copy of its adopted financial statements with the Registrar within:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Thirty days of the date of the annual general meeting
Explanation
Section 137(1) requires a copy of the financial statements, including consolidated statements, adopted at the AGM to be filed with the Registrar within thirty days of the date of the AGM. A One Person Company files within 180 days from the close of the financial year. Note the difference from the annual return, which is filed within sixty days of the AGM.
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