Calendar of Obligation of
a Private Limited Company Every Company is required to start
the financial year on 1st April and closed on 31st
March.
Based on this following is the calendar of obligation
of a company.
31st March
Close Books of
Accounts.
30th September **
Hold Annual General
Meeting.
30th October **
File 3 Copies
of Balance Sheet and Profit and Loss Account within 30
days of Annual General Meeting.
30th October **
If Auditors are
appointed u/s 224A of companies Act at Annual General
Meeting held on 30th September, pass special resolution
and file Form No.23 by 30th October for registration of
resolution with explanatory statement.
30th October **
If new Directors
are appointed at Annual General Meeting held on 30th september,
file particulars of appointment of Directors in Form No.32
by 30th October with Registrar of Companies.
30th June ***
Hold 1st Board
Meeting and record the proceeding of meeting in the Minutes
Book.
30th June
File return of
Deposit with Registrar on or before 30th June every year
by NBFC's.
30th November **
File Annual Return
within 60 days from holding AGM.
30th September ***
Hold 2nd Board
Meeting for financial year and record the proceeding of
meeting in the Minutes Book.
30th October
If Shares are
allotted to new members on 30th Sept. file a Returns of
Allotment in Form No.2 by 30th October. Form No.5 shall
also be filed with Registrar for increase in number of
members.
30th November
If Charge is creaed
on assets of the Company on 31st october, file Form No.8
with Registrar of Companies by 30th November with instrument
of charge.
31st December ***
Hold 3rd Board
Meeting for financial year and record the proceeding of
meetings in the Minutes Book.
31st March ***
Hold 4th Board
Meeting for financial year by 31st March and record the
proceedings of meeting in the Minutes Book.
* Though there is no compulsion
to close the accounts only on March 31 under the new
provision of the Income-Tax Act which make the financial
year as the uniform accounting year, yet it is convenient
because the income tax returns have to be filed for
the year ending 31st March every year.
** These are the latest
date. However, if a shorter period has been specified,
the same ought to be observed.
*** The Board must meet
at least once in each quarter.
