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Note on Change in Financial Year

NOTE ON FINANCIAL YEAR AND HOW TO CHANGE IT {Section 2(41) of the Companies Act, 2013} Effective from 1st April, 2014

DEFINITION 1.Section 2 (11) of Companies Act, 2013, “Body Corporate" or "Corporation" includes a company incorporated outside India, but does not include— i.a co-operative society registered under any law relating to co-operative societies; and ii.any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification, specify in this behalf; 2.Section 2 (20) of Companies Act, 2013, "Company" means a company incorporated under this Act or under any previous company law. 3.Section 2 (41) of Companies Act, 2013, Financial year, in relation to any company or body corporate, means the period ending on the 31st day of March every year, and where it has been incorporated on or after the 1st day of January of a year, the period ending on the 31st day of March of the following year, in respect whereof financial…
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Shifting of Registered Office Address

SHIFTING OF REGISTERED OFFICE {Section 12 and 13 of the Companies Act, 2013 and Rule 25, 26, 27, 28, 30 & 31 of Companies (Incorporation) rules, 2014}
{Power of Central Government under section 13 of the Companies Act, 2013 delegated to the Regional Director vides notification dated 19th December, 2016}
INTRODUCTION Every Company is required to have an office for its business at the time of incorporation of the Company for receiving and acknowledging all communication & notices as may be addressed to it that is called ‘Registered Office’.
But if a company does not have registered office address at the time of incorporation then within 15 days of its incorporation the company shall have to arrange its office as registered office and for the same, the company shall furnish to the Registrar verification of its registered office within a period of 30 days of its incorporation in e-form INC-22 along with the fees and with the following attachments: 1.the registered document of the titl…