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Can I rectify date of AGM after prescrutiny of an Annual filing eForm? Will I need to prescrutinise the Form again?

QuestionsCategory: Company LawCan I rectify date of AGM after prescrutiny of an Annual filing eForm? Will I need to prescrutinise the Form again?
Profile photo of Bani SharmaBani Sharma Staff asked 10 months ago

Can I rectify date of AGM after prescrutiny of an Annual filing eForm? Will I need to prescrutinise the Form again?

1 Answers
Profile photo of N.sharmaN.sharma Staff answered 10 months ago

Whenever you make a rectification in the eForm, you are always required to do prescrutiny again. The process of rectifying the AGM date after having done the pre-scrutiny of any annual filing eForm before, is explained below:

Form 20B already Prescrutinised & Form 23AC or 23AC-XBRL being Prescrutinised

Following dates are entered in the pre scrutinised Form 20B

•Financial Year- 31.03.2012

•Actual date of AGM- 31.10.2012

•Due date of AGM- 30.09.2012

If you prescrutinise Form 23AC or 23AC-XBRL with the following dates:

•Financial Year- 31.03.2012

•Actual date of AGM- 30.11.2012

•Due date of AGM- 30.09.2012

Please note that Actual date of AGM entered in Form 23AC or 23AC-XBRL(31.11.2012) is different from date entered in already pre scrutinised Form 20B (31.10.2012). At the time of “Check Form” the system displays the message "Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing Forms (i.e. 23AC,or 23AC-XBRL, 66) are same for the respective financial year”. In case of discrepancy, the pre scrutiny of the Annual Filing Forms, being pre scrutised later shall be impacted and you shall be required to pre scrutinise those Forms again. If you proceed and pre scrutinize Form 23AC or Form 23AC-XBRL, the system shall reject the pre scrutiny of Form 20B, as it contained AGM date which is different from Form being pre scrutinised.

You are required to prescrutinise Form 20B again with the correct date (As mentioned in Form 23AC) for the same financial year.