Under section 96(1) of the Companies Act, 2013, a company (other than a One Person Company) must hold…

The first proviso to section 96(1) of the Companies Act, 2013 requires the first annual general meeting to be held within nine months from the date of closing of the company's first financial year, and if it is so held, no annual general meeting need be held in the year of incorporation. Subsequent annual general meetings must be held within six months from the date of closing of each financial year, with not more than fifteen months between two meetings, and the Registrar may extend the time by up to three months for any annual general meeting other than the first. The 2013 Act requires no statutory meeting (formerly s.165 of the Companies Act, 1956), and none of the periods counted from the date of incorporation is the prescribed test.