SCHEDULE VI OF THE COMPANIES ACT, 1956 - FORM OF BALANCE SHEET AND STATEMENT OF PROFIT & LOSS - FILING OF BALANCE SHEET AND PROFIT AND LOSS ACCOUNT BY COMPANIES IN NON-XBRL FOR THE ACCOUNTING YEAR COMMENCING ON OR AFTER 1-4-2011
GENERAL CIRCULAR NO. 30/2012 [F.NO. 17/160/2012 CL-V], DATED 28-9-2012
The Ministry has issued general Circulars No. 21/2012 dated 28-9-2012 and No. 28/2012 dated 3-9-2012 extending time for filing e-form 23AC (Non-XBRL) and 23ACA (Non-XBRL) up to 15-10-2012 or within 30 days from the date of AGM whichever is later. The revise e-forms 23AC (Non-XBRL) and 23ACA (Non-XBRL) have now been notified vide notification dated 24-9-2012 and shall come into effect from 30-9-2012.
In order to ensure smooth filing and to avoid last minute rush, it is to inform you that with the approval of the competent authority, the due date of filing of e-forms 23AC (Non-XBRL) or 23ACA (Non-XBRL) as per new Schedule VI is now further extended in following manner without any additional fees:-
(a) Company holding AGM or whose due date for holding AGM is on or before 20-9-2012, the time limit will be 3-11-2012 or due date of filing, whichever is later.
(b) Company holding AGM or whose due date for holding AGM is on or after 21-9-2012, the time limit will be 22-11-2012 or due date of filing, whichever is later.