MCA has issued clarification on applicability of Annual Return format for the financial year ended on 31/03/2014.
As per the clarification for the F.Y. ended before 01/04/2014 format of Annual Return shall be as per Companies Act, 1956 and not format as per MGT - 7.
MCA has further clarified that untill a fee is specified in the AOA of the company for inspection of documents as per rule 14(2) & rule 16 of the Companies (Management & Administration) Rules, 214, inspection could be allowed without levy of fee.
Please click the below link for copy of clarification by MCA:As per the clarification for the F.Y. ended before 01/04/2014 format of Annual Return shall be as per Companies Act, 1956 and not format as per MGT - 7.
MCA has further clarified that untill a fee is specified in the AOA of the company for inspection of documents as per rule 14(2) & rule 16 of the Companies (Management & Administration) Rules, 214, inspection could be allowed without levy of fee.
www.mca.gov.in/Ministry/pdf/General_Circular_22_2014.pdf
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