ROC Returns

ROC Returns

ROC Returns

Every company is required to file the audited financial statement and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting date. Filing of Audited financial statement is governed under Section 129 and 137 of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act,2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.

...

In the case of salary payment or the life insurance policy, tax is deducted at the time the payment is done. The deductor then deposits this amount with the Income-tax department. Through TDS a portion of the tax is paid directly to the IT department.

Documents Required for ROC Annual Filing

  • Balance-Sheet: Form AOC-4 to be filed by all companies while ROC filing
  • Profit & Loss Account: Form AOC-4 to be filed while ROC filing by all companies
  • Annual Return: MGT 7 to be filed by companies
  • Cost Audit Report: Form CRA 4 to be filed by the companies

MAKE A QUERY