ROC Annual Compliance Requirements for Private Limited Companies in India

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ROC ANNUAL COMPLIANCE REQUIREMENTS FOR PRIVATE LIMITED COMPANIES IN INDIA 1

WHAT IS THE LEGAL FRAMEWORK GOVERNING PRIVATE LIMITED COMPANIES IN INDIA?

Private Limited Companies are governed by the Companies Act, 2013, under the Ministry of Corporate Affairs (MCA).

2

WHAT ARE THE KEY FEATURES OF PRIVATE LIMITED COMPANIES?

Private Limited Companies offer limited liability, a separate legal entity, ease of incorporation, equity fundraising, and continuity of existence.

3

WHAT IS THE FRAMEWORK FOR COMPLIANCE UNDER THE COMPANIES ACT, 2013?

The Companies Act, 2013 provides the legal framework, outlining rules and regulations for Private Limited Companies' operations.

4

WHAT ARE THE MANDATORY ANNUAL COMPLIANCES FOR PRIVATE LIMITED COMPANIES?

Mandatory compliances include the appointment of auditors, obtaining a Commencement of Business Certificate, conducting Annual General Meetings (AGMs), and maintaining statutory registers.

5

WHAT ARE EVENT-BASED COMPLIANCES FOR PRIVATE LIMITED COMPANIES?

Event-based compliances include notifying the Registrar of Companies (ROC) about changes in directors, alterations in authorized share capital, and amendments to the Memorandum and Articles of Association.

6

HOW OFTEN SHOULD PRIVATE LIMITED COMPANIES CONDUCT BOARD MEETINGS?

Private Limited Companies must hold a minimum of four board meetings annually, with a maximum gap of 120 days between consecutive meetings.

7

WHAT IS THE DEADLINE FOR FILING THE ANNUAL RETURN FOR PRIVATE LIMITED COMPANIES?

Private Limited Companies must file their annual return (form MGT-7/MGT-7A) within 60 days of the AGM.


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