Companies Act, 2017

PART-VII

ACCOUNTS OF COMPANIES

Companies Act, 2017 PART-VII ACCOUNTS OF COMPANIES From: 2023-11-01 - To: 0000-00-00 233. Copy of Financial Statements to be forwarded to the registrar- (1) Without prejudice to the provisions of sub-section (5) of section 223, after the audited financial statements have been laid before the company at the annual general meeting and duly adopted, a copy of such financial statements together with reports and documents required to be annexed to the same, duly signed in the manner provided by sections 226, 232 and 251, shall be filed by the company with the registrar within thirty days from the date of such meeting in case of a listed company and within fifteen days in case of any other company. (2) If the general meeting before which the financial statement is laid does not adopt the same or defers consideration thereof or is adjourned, a statement of that fact and of the reasons therefor shall be…