| COMPLIANCES | DUE DATE | RETURN / 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 & Auditors Report) | 30 days from the date of Annual General Meeting | Balance Sheet: Form 23AC Profit & Loss A/C: Form 23ACA |
| Filing of Annual Return | 60 days from the date of Annual General Meeting | Form 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 auditor | Form 23B |
| Registration of resolutions | 30 days from the date of passing of resolutions | Form 23 |
| Filing of Compliance certificate | 30 days from the date of Annual General Meeting | Form 66 |
| Disclosure of directorships in other companies | 31st March of the preceding financial year | Form 24AA |
| FOREIGN EXCHANGE REGULATIONS | ||
| Filing of Annual Return on Foreign Liabilities & Assets | 15th July every year | Annual 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 shares | Form 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 company | Form 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 April | AAC in Specified format and certificate from Chartered Accountant |