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Annual Compliances of Private and Public Limited Companies
Annual compliance is a mandatory part of the company operations, right from the incorporation to closure/strike off of the same. A business registered under the Companies Act, is required to comply with various annual compliances as per different sections of the Companies Act, 2013.
Common Questions
Frequently Asked Questions
As per the Companies Act, 2013, the annual compliances consist of two parts, the first is the mandatory compliances while the second is event-based compliance requirements.
Mandatory annual compliances for companies registered under the Companies Act, 2013
- Annual General Meetings and board meetings
- Annual returns and financial statements
- Income tax and GST returns
- Audit reports
- Maintenance of registers and records
- Auditor appointment
Event-based compliances under the Companies Act, 2013
- Change of name of the registered entity
- Change of registered office of a business entity
- Change of object clauses
- Amendment of Memorandum of Association (MOA)
- Amendment of Article of Association (AOA)
- Addition and removal of directors/partners/designated partners
- Share allotment and share transfer
- Reduction of capital
- Buyback of securities
- Mergers and Acquisitions (M&As)
- Change in contribution in case of LLP
- Conversion of a company from one to another business structure
- Preparation of minutes of the various meetings
- CSR Management
- Registration of charge
- Striking off name of the company
- Audit and certification services
- Winding up/strike off of a company
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