Note : The following abbreviations have been used.

* Applications would be expeditiously dealt with if the same are certified by a C.A. or a Cost Accountant or a C.S.

** Ministry of Company Affairs has notified the e-Forms as of 10th February 2006, and made operational from
28th February 2006. The Form Nos. mentioned in the tabulation below are the newly notified e-Forms.

 

Event description		Section	Form No.	Due date	Remarks
INCORPORATION
Availability of Name Registration		20	1A	—	Filing fees of Rs. 1000/- valid for 60 days.
—Private Limited Company		12, 33 146, 303	1, 18 32	—	Form No. 1 to be attached with a copy of MAA and proposed agreement with the Managing/Wholetime Director/s (if any) are to be filed. Also attach Proof of registered office address; NOC from director if registered office is owned by directors; A proof that the company is permitted to use the address as the registered office of the company if the same is owned by any other entity/ person and Certification by Chartered Accountant or Cost Accountant or Company Secretary is required.
—Public Limited Company		12,  33, 146 266, 303	1, 18 32,	—	In addition to Form No. 1, MAA and the agreement as foresaid, Form No. 29 for each Director is also required to be filed. Also attach Proof of registered office address; NOC from director if registered office is owned by dir sectors; A proof that the company is permitted to use the address as the registered office of the company if the same is owned by any other entity/ person and Certification by Chartered Accountant or Cost Accountant or Company Secretary is required
Rectification of  Mistakes		20, 12, 33	68	365 days from the date of approval of Form 1 or Form 1A	An application for rectification of mistakes in Form No. 1 & 1A shall be accompanied by fees of Rs. 1000/-.
ALTERATION OF MAA
Change of Name		21	1A	—	Seek availability of New Name from ROC along with Board Resolution.
Change of Regd. Office			23	30 days	Thereafter pass a Special Resolution at GM to adopt the new name. Apply to ROC for fresh certificate of incorporation  along with changed MAA.
— In the same city within local limits		146	18	30 days	Pass Board Resolution. Attach Proof of registered office address; NOC from director if registered office is owned by directors; A proof that the company is permitted to use the address as the registered office of the company if the same is owned by any other entity/ person and Certification by Chartered Accountant or Cost Accountant or Company Secretary.
— Outside local limits office of city, town or village		146	23, 18	30 days	Pass Special Resolution at GM. Attach Proof of registered  address; NOC from director if registered office is owned by directors; A proof that the company is permitted to use the address as the registered office of the company if the same is owned by any other entity/person and Certification by Chartered Accountant or Cost Accountant or  Company Secretary.
— In the same State but within the jurisdiction of another ROC		17A	23, 18,	30 days	Prior confirmation from Regional Director (application in Form 1AD), Pass Special Resolution at GM. File with ROC a certified copy of confirmation of Regional Director along with amended MA. Attach Proof of registered office address; NOC from director if registered office is owned by directors; A proof that the company is permitted to use the address as the registered office of the company if the same is owned by any other entity/ person and Certification by Chartered Accountant or Cost Accountant or Company Secretary.
— From one State to another		17	24AAA	30 days	Pass Special Resolution at GM. File Petition to CG and file copy with ROC.
		18, 146	21 18	3 months 30 days	Certified copy of CG's order along with amended MAA with ROC of both the states. Attach Proof of registered office address; NOC from director if registered office is owned by directors; A proof that the company is permitted to use the address as the registered office of the company if the same is owned by any other entity/ person and Certification by Chartered Accountant or Cost Accountant or Company Secretary.
Alteration of Objects clause		17, 18	23, 21 24AAA	30 days	Pass Special Resolution at GM. File copy with ROC along with amended MAA. File Petition to CG and file copy with ROC.
Rectification of Mistakes		21	68	365 days from the date of approval ofForm 1A.	An application for rectification of mistakes in Form No.1A shall be accompanied by fees of Rs.1000/-.
CONVERSION OF
Private to Public		44, 23	23	30 days	Pass Special Resolution at GM within 30 days of alteration of Articles of Association file prospectus or statement in lieu of prospectus. Thereafter apply for fresh Certificate of incorporation.
Public to Private		31(1)	23 1B	30 days 3 months from Special Resolution	Pass Special Resolution at GM. File application for approval of ROC and on receipt of approval order file copy of altered articles within one month to ROC.
DEPOSITS
Acceptance of Deposits		58A	—	Prior to Acceptance	Copy of advertisement (if any) or statement in lieu of advertisement.
			Return of Deposits	30th June	Return as on 31st March every year — copy to RBI.
SHARE CAPITAL DEBENTURES & securities
Issue – Where Prospectus is issued		60	Prospectus	Before Issue	Including expert's letter of consent and statement that he has not withdrawn his consent, copy of contracts. Share application form to be accompanied with Form 2. Prospectus to be vetted by SEBI.
Where no Prospectus is issued		56(3) 70	2A Statement in lieu of Prospectus	— 3 days before 1st Allotment	Memorandum containing salient features of prospectus.
Allotment		75(1)	2	30 days	Return of allotment.
		75(2)	3	30 days	Particulars of contracts if allotment is otherwise than in cash pursuant to contract not in writing.
Payment to under- writers in case of shares or debentures not offered to public and disclosed in a prescribed form		76(I)	4	Before payment
Increase pursuant to Government Order		94A, 81(4)	5	30 days	Form duly stamped with CG Order Copy.
Consolidation of share capital, Conver- sion of shares into stock, etc.		95	5	30 days	Pass a Resolution altering MAA at GM.
Increase of share capital or of members		97	5	30 days	Pass a Resolution altering MAA at GM.
Revalidation of Transfer Deed		108	7C	—	File with ROC with filing fees of ` 50 per transfer form (if nominal capital to be transferred less than ` 5,000), otherwise ` 100.
Shelf Prospectus		60A	Shelf Prospectus	Before 1st issue	To be filed by a public financial institution, public sector bank or scheduled bank whose main object is financing. The shelf prospectus is valid for 1 year from the date of opening of first issue. Information memorandum to be filed prior to the second and subsequent issues.
BUY-BACK OF SECURITIES
Declaration of Solvency		77A(6)	4A	30 days	To be adopted by Board of Directors and signed by at least two Directors, of which one should be Managing Director.
Register of Securities bought back		77A(9)	4B	On completion of buy-back	Number of securities bought, consideration paid, dates of cancellation of securities/extinguishing, physical, destroying the same, etc. to be included.
Return for buy-back of Securities		77A(10)	4C	30 days	Return contains detailed information to be submitted to the ROC in relation to securities bought back.
REGISTRATION OF CHARGES
Creation/Modification*		125, 127, 135	8	30 days	Along with certified copies of the instrument creating charge.
For Debenture Series		128, 129	10	30 days	Including particulars of commission etc. on Debentures.
Satisfaction* obtaining		138	17	30 days	Upon payment of debt or satisfaction otherwise, after signatures of the lender company and the Bank/Financial Institution.
MANAGEMENT & ADMINISTRATION
Officer in default
— Appointment		5	1AA	30 days	If any one director or a person other than director along with consent in Form 1AB.
—Withdrawal of consent		5	1AC	30 days	Upon receiving notice of withdrawal of consent.
Commencement of  Business		149(1)(a)	19	Before commen-cing any businessor exercising any borrowing powers	If Prospectus has been issued.
		149(2)(a)	20	— do —	If statement in lieu of Prospectus has been filed on ` 100 Stamp Paper.
Commencement of New Business		149(2A)(b) (ii)	20A	Before commencing	Pass Special Resolution at GM.
			23	30 days
Foreign Register of 30 days Members		157	Notice of situation		For opening or change in situation or for discontinuance
Annual Returns for Company withShare Capital		159	Part II of Sch. V	60 days of AGM or AGM due	Full particulars of past and present members once in six years — If shares are listed on Stock Exchange to be signed by full time practising Company Secretary.
— Without Share Capital		160	21A	60 days of AGM or AGM due	Along with statement of indebtedness of all registrable charges.
— Notice of Trust		187C	22B	30 days	Upon receiving Forms I and II — Notice of beneficial holdings.
Special Resolutions, & for the following other resolutions :
a) Agreed by al lmembers or class of members which otherwise would have to be passed as Special Resolution		192	23	30 days	To be accompanied by Explanatory Statement if S. 173 is applicable and agreement if any.
b) Board resolutions relating to appoint- ment 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
ACCOUNTS, auditand secretarial compliance
Books of Account – Situation other than Registered Office	209		23AA	7 days	Pass a Board Resolution.
Annual Accounts	220		23AC (B/S)  23ACA (P&L)	30 days	One copy of Balance Sheet, P & L A/c.., Directors'Report, Part IV of Sch. VI, Auditors' Report laid at AGM – If NOT adopted, statement of non-adoption and reasons therefor. [See Notes 2 and 3]
	219		23AB	30 days	One copy of abridged accounts in case of listed companies which can be issued to members instead of the full accounts
Appointment/ Reappointment of Auditor	224		23B	30 days of intimation	To be filed by the auditors — acceptance or rejection to be specified.* Applicable fees as per Schedule X to the Act.
Appointment/ Reappointment of Cost Auditor	233B(2)		23C	90 days with the CG from the date of  commencement  of each financial year	To be filed by company.
		233B	23D	30 days from  the date of formal letter of appointment issued by the company	To be filed by Cost Auditor with the CG- acceptance or rejection to be specified.
Secretarial Compliance Certificate		383A	66	30 Days of MGM	Any Company not required to have a whole time secretary but having a paid-up capital of Rs.10,00,000/- or more but less than Rs. 5,00,00,000/- shall file with ROC a compliance  certificate from a secretary in whole time practice.
DIRECTORS
Application for allotment of Director Identification Number (DIN)		266A-266G	DIN 1, 2, 3 & 4	—	W.E.F. 9-7-2011, a person having DIN shall use the same DIN for all purposes under LLP Act, 2008.
Appointment of Managing/Wholetime Director/Manager		269	25C	90 days	Appointment as per guidelines in Schedule XIII.
Appointment or change in Director/Secretary		303	32 & 32 Addendum	30 days	– One copy to be filed. – To file an attachment relating to cause of cessation in case of filing for cessation of directorship.
					– A director aggrieved with his cessation may file complaint in 'Investor Complaint Form'.
					– On examination of complaint , ROC will mark the Company as having "Management Dispute".
Appointment of Relative of Director with remuneration between Rs. 50,000/- and Rs. 2,50,000/- p.m.		314(1)(b)	23	30 days	Pass Special Resolution at GM. Refer Director's Relatives (Office or Place of Profit) Rules, 2003
Appointment of Relative of Director with remuneration exceeding Rs. 2,50,000/- p.m.		314(1)(B)	23	30 days	Pass Special Resolution at GM and Central Govt.'s permission Refer Director's Relatives (Office or Place of Profit) Rules, 2003
JOINT STOCK CO.
Registration of Joint Stock Companies		567	37, 39	Before Registration	Joint Stock Company to be registered under Part IX — registration effective only upon filing documents.
Registration of Non-joint Stock Companies		568	37 & 39	— do —	Non-joint stock companies to be registered under Part IX.
FOREIGN COS.
Establishment of place of Business in India		592	44	30 days	Documents and prescribed particulars to be annexed to the Form.
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		593	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		594	52	9 months of F.Y.	3 copies of Balance Sheets and P & L A/c. in English or certified translation in English and 3 copies of all business places in India.
Cease to have placeof Business in India		597	52	Forthwith	—
Charges/Modifications/ satisfaction of charges & appointment of receiver		600 & 125	55, 56, 57 58, 59 & 60	30 days	—
Annual Return		600	Annual Return	60 days of F.Y.	As per Foreign Companies Rules, 1975.
Books of Account		600 & 209	23AA	7 days	Notice of address of place of maintaining books of account other than the Principal place
Prospectus		605	Prospect us Copy	Before issue in India	—
Rectification of Mistakes		592	68	365 days from the date of approval of Form 44.	An application for rectification of mistakes in Form No. 44 shall be accompanied by fees of Rs. 10,000/-.

Note:

1. 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 not frequent.

2. Green Initiative in the Corporate Governance:

The company would be in compliance of section 219(1) of Companies Act, 1956, in case a copy of Balance Sheet, etc. is sent by electronic mail to its member subject to the fact that the company has obtained e-mail address of its member, after giving an advance opportunity to the member to register his e-mail address and changes therein from time to time with the company or with the concerned depository.

3. Ministry of Corporate Affairs has mandated certain class of companies to file balance sheet and profit and loss account for the year 2010-11 onwards by using XBRL taxonomy. The following class of companies have to file the Financial Statements in XBRL Form only from the year 2010-11:

1. All companies listed in India and their subsidiaries, including overseas subsidiaries;

2. All companies having a paid-up capital of Rs. 5 crore and above or a Turnover of Rs. 100 crore or above.

All companies falling under the above category of filing in XBRL Form are permitted to file up to 30.09.2011 without any additional filing fee.