1. AGM means Annual General Meeting

2. CG means Central Government

3. GM means General Meeting

4. MA means Memorandum of Association

5. MAA means Memorandum & Articles of Association

6. RD means Regional Director

7. ROC means Registrar of Companies

8. Tribunal means National Company Law Tribunal

9. Appellate Tribunal means National Company Law Appellate Tribunal

* Applications would be expeditiously dealt with if the same are certified by a C.A. or a Cost Accountant or a C.S.

** Ministry of Company Affairs has notified the e-Forms as of 10th February 2006, and made operational from
28th February 2006. The Form Nos. mentioned in the tabulation below are the newly notified e-Forms.

Event description			Section	Form No.	Due date	Remarks
INCORPORATION
•	Availability of Name		20	1A	—	Filing fees Rs. 500. Valid for 3 months. For renewal another Form 1-A to be filed with filing fees of Rs. 500.
•	Registration
	—	Private Limited Company	12, 33, 146, 303	1, 18, 32	—	Form No. 1 on stamp paper of Rs. 100. 2 copies of MAA and proposed agreement with the Managing/Wholetime Director/s (if any) are to be filed.
	—	Public Limited Company	12, 33, 146, 266, 303	1, 18, 32,	—	In addition to Form No. 1, MAA and the agreement as aforesaid, Form No. 29 for each Director is also required to be filed.
ALTERATION OF MAA
•	Change of Name		21	1A	—	Seek availability of New Name from ROC along with Board Resolution.
				23	30 days	Thereafter pass a Special Resolution at GM to adopt the new name. Apply to ROC for fresh certificate of incorporation along with changed MAA.
•	Change of Regd. Office
	—	In the same city within local limits	146	18	30 days	Pass Board Resolution.
	—	Outside local limits of city, town or village	146	23, 18	30 days	Pass Special Resolution at GM.
	—	In the same State but within the jurisdiction of another ROC	17A	23, 18,	30 days	Prior confirmation from Regional Director (application in Form 1AD), Pass Special Resolution at GM. File with ROC a certified copy of confirmation of Regional Director along with amended MA.
	—	From one State to another	17	23	30 days	Pass Special Resolution at GM. File Petition to CG and file copy with ROC.
			18, 146	21 18	3 months 30 days	Certified copy of CG's order along with amended MAA with ROC of both the states.
•	Alteration of Objects clause		17, 18	23, 21	30 days	Pass Special Resolution at GM. File copy with ROC along with amended MAA.
CONVERSION OF
Private to Public			44, 23	23	30 days	Pass Special Resolution at GM within 30 days of alteration of Articles of Association file prospectus or statement in lieu of prospectus. Thereafter apply for fresh Certificate of incorporation.
Public to Private			31(1)	23 1B	30 days 3 months from Special Resolution	Pass Special Resolution at GM. File application for approval of ROC and on receipt of approval order file copy of altered articles within one month to ROC.
DEPOSITS
Acceptance of Deposits			58A	—	Prior to Acceptance	Copy of advertisement (if any) or statement in lieu of advertisement.
				Return of Deposits	30th June	Return as on 31st March every year — copy to RBI.
SHARE CAPITAL
DEBENTURES & SECURITIES
•	Issue – Where Prospectus is issued		60	Prospectus	Before Issue	Including expert's, letter of consent and statement that he has not withdrawn his consent, copy of contracts. Share application form to be accompanied with Form 2. Prospectus to be vetted by SEBI.
•	Where no Prospectus is issued		56(3)	2A	—	Memorandum containing salient features of prospectus.
			70	Statement in lieu of Prospectus	3 days before 1st Allotment
•	Allotment		75(1)	2	30 days	Return of allotment.
			75(2)	3	30 days	Particulars of contracts if allotment is otherwise than in cash pursuant to contract not in writing.
•	Payment to under-writers in case of shares or debentures not offered to public and disclosed in a prescribed form		76(I)	4	Before payment
•	Increase pursuant to Government Order		94A, 81(4)	5	30 days	Form duly stamped with CG Order Copy.
•	Consolidation of share capital, Conversion of shares into stock, etc.		95	5	30 days	Pass a Resolution altering MAA at GM.
•	Increase of share capital or of members.		97	5	30 days	Pass a Resolution altering MAA at GM.
•	Revalidation of Transfer Deed		108	7C	—	File with ROC with filing fees of Rs. 50 per transfer form (if nominal capital to be transferred less than Rs. 5,000), otherwise Rs. 100.
•	Shelf Prospectus		60A	Shelf Prospectus	Before 1st issue	To be filed by a public financial institution, public sector bank or scheduled bank whose main object is financing. The shelf prospectus is valid for 1 year from the date of opening of 1st issue. Information memorandum to be filed prior to the second and subsequent issues.
BUY-BACK OF SECURITIES
•	Declaration of Solvency		77A(6)	4A	30 days	To be adopted by Board of Directors and signed by at least two Directors, of which one should be Managing Director.
•	Register of Securities bought back		77A(9)	4B	On completion of buy-back	Number of securities bought, consideration paid, dates of cancellation of securities / extinguishing, physical, destroying the same, etc. to be included.
•	Return for buy-back of Securities		77A(10)	4C	30 days	Return contains detailed information to be submitted to the ROC in relation to securities bought back.
REGISTRATION OF CHARGES
•	Creation/Modification*		125, 127, 135	8	30 days	Along with certified copies of the instrument creating charge.
•	For Debenture Series		128, 129	10	30 days	Including particulars of commission etc. on Debentures.
•	Satisfaction*		138	17	30 days	Upon payment of debt or satisfaction otherwise, after obtaining signatures of the lender company and the Bank/Financial Institution.
MANAGEMENT & ADMINISTRATION
•	Officer in default
	—	Appointment	5	1AA	30 days	If any one director or a person other than director along with consent in Form 1AB.
	—	Withdrawal of consent	5	1AC	30 days	Upon receiving notice of withdrawal of consent.
•	Commencement of Business		149(1)(a)	19	Before commencing any business or exercising any borrowing powers	If Prospectus has been issued.
			149(2)(a)	20	— do —	If statement in lieu of Prospectus has been filed on Rs. 100 Stamp Paper.
•	Commencement of New Business		149(2A)(b)(ii)	20A, 23	Before commencing 30 days	Pass Special Resolution at GM.
•	Foreign Register of Members		157	Notice of situation	30 days	For opening or change in situation or for discontinuance
•	Annual Returns for Company with Share Capital		159	Part II of Sch. V	60 days of AGM or AGM due	Full particulars of past and present members once in six years — If shares are listed on Stock Exchange to be signed by full time practising Company Secretary.
	—	Without Share Capital	160	21A	60 days of AGM or AGM due	Along with statement of indebtedness of all registrable charges.
	—	Notice of Trust	187C	III	30 days	Upon receiving Forms I and II — Notice of beneficial holdings.
•	Special Resolutions, & for the following other resolutions :
	a) Agreed by all members or class of members which otherwise would have to be passed as Special Resolution b) Board resolutions relating to appointment or variation of the terms of appointment of a Managing Director. c) Giving powers to the Board u/s. 293 d) Appointment of sole selling agent u/ss. 294 and 294AA e) Voluntary winding up		192	23	30 days	To be accompanied by Explanatory Statement if S. 173 is applicable and agreement if any.
ACCOUNTS, AUDIT AND SECRETARIAL COMPLIANCE
•	Books of Account – Situation other than Registered Office		209	23AA	7 days	Pass a Board Resolution.
•	Annual Accounts		220	23AC (B/S) 23ACA(P&L)	30 days	Certified 3 copies of Balance Sheet, P & L A/c., Directors' Report, Part IV of Sch. VI, Auditors' Report laid at AGM – If NOT adopted, statement of non-adoption and reasons therefor.
			219	23AB	30 days	One copy of abridged accounts in case of listed companies which can be issued to members instead of the full accounts
•	Appointment/ Reappointment of Auditor		224	23B	30 days of intimation	To be filed by the auditors — acceptance or rejection to be specified.
•	Secretarial Compliance Certificate		383A	66	30 days of AGM	Any Company not required to have a wholetime secretary but having a paid-up capital of Rs. 10,00,000/- or more but less than Rs. 2,00,00,000/- shall file with ROC a compliance certificate from a secretary in whole-time practice.
DIRECTORS
•	Acceptance of Directorship of Public Co.		264, 266 274(1)(g)	32 & 32 Addendum DD-B & DD-C	30 days	Consent to act as a Director to be filed along with acceptance for qualification shares, if any. Additional from to be filed by every Director on his appointment/re-appointment in a Public Co.
•	Appointment of Managing/Wholetime Director/Manager		269	25C	90 days	Appointment as per guidelines in Schedule XIII.
•	Appointment or change in Director/Secretary		303	32 & 32 Addendum	30 days	To be filed in duplicate.
•	Appointment of Relative of Director with remuneration between Rs.10,000/- and Rs.50,000/-p.m.		314(1)(b)	23	30 days	Pass Special Resolution at GM.Refer Director's Relatives (Office or Place of Profit) Rules, 2003
•	Appointment of Relative of Director with remuneration exceeding Rs.50,000/-p.m.		314(1)(b)	23	30days	Pass Special Resolution at GM and Central Govt.'s permission Refer Director's Relatives (Office or Place of Profit) Rules, 2003
JOINT STOCK CO.
•	Registration of Joint Stock Companies		567	37, 39	Before Registration	Joint Stock Company to be registered under Part IX —registration effective only upon filing documents.
•	Registration of Non-joint Stock Companies		568	37 & 39	— do —	Non-joint stock companies to be registered under Part IX.
FOREIGN COS.
•	Establishment of place of Business in India		592	44	30 days	Documents and prescribed particulars to be annexed to the Form.
•	Alterations of :
	a) Memorandum, Charter or Articles b) Registered or Principal Office c) Director/Secretary d) Person authorised to accept service of document e) Principal place in India		593	49 & 52	On/before 31st Jan. of the year following the year in which alterations are made for (a), (b) & (c) 30 days for (d) and (e)
•	Copies of Accounts and Business places list		594	52	9 months of F.Y.	3 copies of Balance Sheets and P & L A/c. in English or certified translation in English and 3 copies of all business places in India.
•	Cease to have place of Business in India		597	52	Forthwith	—
•	Charges/Modifications/ satisfaction of charges & appointment of receiver		600 & 125	55, 56, 57, 58, 59 & 60	30 days	—
•	Annual Return		600	Annual Return	60 days of F.Y.	As per Foreign Companies Rules, 1975.
•	Books of Account		600 & 209	23AA	7 days	Notice of address of place of maintaining books of account other than the Principal place.
•	Prospectus		605	Prospectus Copy	Before issue in India	—
Note: Sections 391 to 560 covering Compromise and Arrangement, Oppression and Management, Receivers and Managers, Winding-up not mentioned as their usage in day-to-day practice is low.