The Companies Act, 1956


COMPLIANCESDUE DATERETURN / FORM /CHALLAN
THE COMPANIES ACT, 1956
Filing of Balance Sheet
and Profit & Loss A/C
(along with schedules
forming part thereof, notes
to accounts and Directors’
Report & Auditor’s Report)
30 days from the date of Annual General MeetingBalance Sheet: Form 23AC
Profit & Loss A/C: Form
23ACA
Filing of Annual Return60 days from the date of Annual General MeetingForm 20B
A p p o i n t m e n t/
Reappointment of Auditor
30 days from the date of intimation by the company to the auditorForm 23B
Registration of resolutions30 days from the date of passing of resolutionsForm 23
Filing of Compliance
certificate
30 days from the date of Annual General MeetingForm 66
Disclosure of directorships
in other companies
31st March of the preceding financial yearForm 24AA
FOREIGN EXCHANGE REGULATIONS
Filing of Annual Return on
Foreign Liabilities &
Assets
15th July every yearAnnual Return on Foreign
Liabilities & Assets
Filing of Annual FC-GPR
Part A Return with the
Reserve Bank of India
30 days from the date of allotment of sharesForm FC-GPR Part A
Filing of Foreign Direct
Investment Report
30 days from the date of FIRC received.FDI Report (Specified format)
Filling of Form ODI for
outbound investment
Form ODI part I and II at the time of investment in the form of equity
and/ or loan and/or guarantees
Form ODI Part I & II
Annual Performance
Report (APR)
60 days form the date of finalization of accounts of the overseas
entity
Form ODI Part III (APR)
Other Specific Compliances for Liaison Office (LO), Branch Office (BO) and Project Office (PO)
THE COMPANIES ACT, 1956
Filing of Certified copy of
annual accounts of the
Head office and the
a u d i t e d f i n a n c i al
statements of LO/BO/PO
9 months from the end of financial year of parent companyForm 52
FOREIGN EXCHANGE REGULATIONS
For LO and BO - Annual
Activity Certificate (AAC)
issued by Chartered
Accountant in case of
Liaison office or Branch
office to be filed with AD – I
Bank and a copy to
Director General of Income
Ta x ( I n t e rn a t i o n a l
Taxation), New Delhi..
For the period ending 31st March, on or before 30th AprilAAC in Specified format and
certificate from Chartered
Accountant