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December 2012

Examination of Balance Sheets by ROC’s

By Sejal Vasa, Company Secretary

Reading Time 1 mins

The Ministry of Corporate Affairs has vide General Circular No 37/2012 dated 06-11-2012 has informed that Registrars shall routinely scrutinise the Balance Sheets of the following Companies:

a) Of Companies against whom there are complaints
b) Companies that have raised money from public through public issue of shares or debentures
c) Cases where auditors have qualified their reports
d) Where there is default in payment of matured deposits and debentures
e) References received from regulatory authorities pointing out violations/irregularities calling for action under the Companies Act, 1956

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December 2012

Examination of Balance Sheets by ROC’s

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December 2012

Examination of Balance Sheets by ROC’s

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You May Also Like

(2011) TIOL 748 HC-Kar.-ST — Commissioner of Service Tax v. Aravind Fashions Ltd.

(2012) 277 ELT 353 (Tri.-LB) — Bharat Petroleum Corporation Ltd. v. CCE