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CHAPTER IX ACCOUNTS OF COMPANIES

Section 129A: Periodical financial results

The Companies Act, 2013

1[The Central Government may, require such class or classes of

unlisted companies, as may be prescribed,—

(a) to prepare the financial results of the company on such periodical basis and in such form as may be prescribed;

(b) to obtain approval of the Board of Directors and complete audit or limited review of such periodical financial results in such manner as may be prescribed; and

(c) file a copy with the Registrar within a period of thirty days of completion of the relevant period with such fees as may be prescribed.]

Footnotes in the official text

  1. 1.Ins. by Act 29 of 2020, s. 25 (w.e.f. 22-1-2021).

Practise questions on Company Law