Private limited companies must align the annual general meeting, board approvals, and statutory audit with Companies Act timelines — delays attract additional fees and compliance risk.
Typical annual cycle
- Close books and appoint auditor
- Conduct AGM within the statutory window
- File AOC-4 (financial statements) and MGT-7/7A (annual return)
- Coordinate income tax return and tax audit if Section 44AB applies
Read our statutory vs internal audit guide, ROC filing checklist, and audit services.
