Which annual return form does a company use under rule 11(1) if it is neither a One Person Company nor a small company?
Question and options
Which annual return form does a company use under rule 11(1) if it is neither a One Person Company nor a small company?
PAS-3
AOC-4
MGT-9
MGT-7
Answer and explanation
Rule 11(1) of the Companies (Management and Administration) Rules, 2014, made under section 92 of the Companies Act, 2013, prescribes Form MGT-7 for the annual return of companies generally and Form MGT-7A for One Person Companies and small companies. Form MGT-9 was the extract of the annual return, which is no longer required; AOC-4 is for filing financial statements and PAS-3 is the return of allotment.
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