The Ministry of Corporate Affairs (Ministry) has revised e-form 23AC effective from 28th September 2008 wherein filling in SRN of 23B was made compulsory. In many a cases, it was reported by our members that SRN of form 23B was not available which ultimately resisted to file e-form 23AC required to be filed pursuant to section 220 of the Companies Act, 1956 by the Companies.
The matter was represented by the Institute of Company Secretaries of India before the Ministry. We are pleased to inform you that the Ministry has revised the Instruction Kit in respect of Point No. 10(e) of e-form 23AC which states that:
“Enter the SRN of Form 23B filed in relation to the appointment of the auditor who has audited the attached balance sheet, if available. If the SRN of Form 23B is not available or in case information by auditor to ROC in Form 23B is not required to be filed, you may enter Z99999999”
Accordingly, in case you don’t get SRN of Form 23B, please enter Z99999999 and proceed filing of e-form 23AC.
Courtesy: icsi.edu
