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Filing of Forms with ROC

Due Dates of filing of

Form 66 Within 30 days of AGM
Form 23 AC & Form 23 ACA Within 30 days of AGM
Form 20 B Within 60 days of AGM
Form 23 B
Intimation by Company to Auditor Within 7 days of AGM
Intimation by Auditor to ROC (Form 23B) Within 30 days of receipt of intimation of appointment
by the company
Form 32 Within 30 days of event (Change in designation/cessation/
appointment of Director/Manager)
Form 18 Within 30 days of event ( Change in registered office notice)
Form 5 Within 30 days of event (Increase in share capital/ members
Form 2 Within 30 days of event (Return of allottment)
Form 23 Within 30 days of event (Registration of Resolution/ Agreement)

Additional fee on filing of Forms with ROC (other than Form 5)

Period of delay Late Fee
Upto 30 days 2 Times of Normal Fee
More than 30 days but upto 60 days 4 Times of Normal Fee
More than 60 days but upto 90 days 6 Times of Normal Fee
More than 90 days 9 Times of Normal Fee
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