Question:- Do we need to file MGT-14 for appointment of Internal Auditors? If yes, how much delay is allowed with payment of Additional fees in case it is filed late?
Answer: As per Rule 8 of the Companies (Meetings of Board and its Power) Rules 2014 read with Section 179 of the Companies Act 2013, you are required to file Form MGT-14 for the appointment of Internal Auditors.
Further a maximum delay of 270 days is allowed with Additional fees as per Companies (Registration offices and fees) Rules, 2014
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