» VARIOUS COMPLIANCES AND DUE DATES FOR COMPANIES

Broadly an incorporated body in India requires compliance on following counts , the details are as follows :

INCORPORATION
Availability of Name 1A
Registration    
Private Limited Company 1, 18, 32
Public Limited Company 1, 18, 32, 29
ALTERATION OF MAA
Change of Name 1A
  23 30 days
Change of Regd. Office    
In the same city within local limits 18 30 days
Outside local limits of city, town or village 23, 18 30 days
In the same State but within the jurisdiction of another ROC 23, 18, 30 days
From one State to another 23 30 days
  21
18
3 months
30 days
Alteration of Objects clause 23, 21 30 days
CONVERSION OF
Private to Public 23 30 days
Public to Private 23
1B
30 days
3 months from spl. Resolution
DEPOSITS
Acceptance of Deposits
Return of Deposits 30th June
SHARE CAPITAL
DEBENTURES & SECURITIES
Issue Where Prospectus is issued Prospectus Before Issue
Where no Prospectus is issued 2A
Statement in lieu of Prospectus 3 days before 1st Allotment
Allotment 2 30 days
3 30 days
Payment to under-writers in case of shares or debentures not offered to public and disclosed 4 Before payment
Increase pursuant to Government Order 5 30 days
Consolidation of share capital, Conversion of shares into stock, etc. 5 30 days
Increase of share capital or of members. 5 30 days
Revalidation of Transfer Deed 7C
Shelf Prospectus Shelf Prospectus Before 1st issue
BUY-BACK OF SECURITIES
Declaration of Solvency 4A 30 days
Register of Securities bought back 4B On completion of buy-back
Return for buy-back of Securities 4C 30 days
REGISTRATION OF CHARGES
Creation/Modification* 8, 13 30 days
For Debenture Series 10 & 13 30 days
Satisfaction* 17 & 13 30 days
MANAGEMENT & ADMINISTRATION
Officer in default    
Appointment 1AA 30 days
Withdrawal of consent 1AC 30 days
Commencement of Business 19 Before commencing or exercising any borrowing powers
20 do
Commencement of New Business 20A,

23

Before commencing

30 days

Foreign Register of Members Notice of situation 30 days
Annual Returns for Company with Share Capital Part II of Sch. V 60 days of AGM or AGM due
Without Share Capital 21A 60 days of AGM
Notice of Trust III 30 days
Special Resolutions, & for the following other resolutions :    
a) Agreed by all members or class of members which otherwise would have to be passed as Special Resolution
b) Board resolutions relating to appointment or variation of the terms of appointment of a Managing Director.
c) Giving powers to the Board u/s. 293
d) Appointment of sole selling agent u/ss. 294 and 294AA
e) Voluntary winding up
23 30 days
ACCOUNTS, AUDIT AND SECRETARIAL COMPLIANCE
Books of Account Situation other than Registered Office 23AA 7 days
Annual Accounts 30 days
  23AB 30 days
Appointment/ Reappointment of Auditor 23B 30 days of intimation
Secretarial Compliance Certificate 30 days of AGM
DIRECTORS
Acceptance of Directorship of Public Co. 29 30 days
Appointment of Managing/Wholetime Director/Manager 25C 90 days
Appointment or change in Director/Secretary 32 30 days
JOINT STOCK CO.
Registration of Joint Stock Companies 37, 39, 40 & 41 Before Registration
Registration of Non-joint Stock Companies 38 & 42 do
FOREIGN COS.
Establishment of place of Business in India 44 30 days
Alterations of :    
a) Memorandum, Charter or Articles
b) Registered or Principal Office
c) Director/Secretary
d) Person authorised to accept service of document
e) Principal place in India
49 & 52 On/before 31st Jan. of the year following the year in which alterations are made for (a), (b) & (c) 30 days for (d) and (e)
Copies of Accounts and Business places list 52 9 months of F.Y.
Cease to have place of Business in India 52 Forthwith
Charges/Modifications/ satisfaction of charges & appointment of receiver 55, 56, 57, 58, 59 & 60 30 days
Annual Return Annual Return 60 days of F.Y.
Books of Account 23AA 7 days
Prospectus Prospectus Copy Before issue in India
Note: Sections 391 to 560 covering Compromise and Arrangement, Oppression and Management, Receivers and Managers, Winding-up not mentioned as their usage in day-to-day practice is low.