Roc Commitment - Vineet Kapoor & Associates - Indian CA, Indian CPA, Chartered Accountants.

Calendar of Obligation of a Private Limited Company Every Company is required to start the financial year on 1st April and closed on 31st March. Based on this following is the calendar of obligation of a company.
31st March	Close Books of Accounts.
30th September **	Hold Annual General Meeting.
30th October **	File 3 Copies of Balance Sheet and Profit and Loss Account within 30 days of Annual General Meeting.
30th October **	If Auditors are appointed u/s 224A of companies Act at Annual General Meeting held on 30th September, pass special resolution and file Form No.23 by 30th October for registration of resolution with explanatory statement.
30th October **	If new Directors are appointed at Annual General Meeting held on 30th september, file particulars of appointment of Directors in Form No.32 by 30th October with Registrar of Companies.
30th June ***	Hold 1st Board Meeting and record the proceeding of meeting in the Minutes Book.
30th June	File return of Deposit with Registrar on or before 30th June every year by NBFC's.
30th November **	File Annual Return within 60 days from holding AGM.
30th September ***	Hold 2nd Board Meeting for financial year and record the proceeding of meeting in the Minutes Book.
30th October	If Shares are allotted to new members on 30th Sept. file a Returns of Allotment in Form No.2 by 30th October. Form No.5 shall also be filed with Registrar for increase in number of members.
30th November	If Charge is creaed on assets of the Company on 31st october, file Form No.8 with Registrar of Companies by 30th November with instrument of charge.
31st December ***	Hold 3rd Board Meeting for financial year and record the proceeding of meetings in the Minutes Book.
31st March ***	Hold 4th Board Meeting for financial year by 31st March and record the proceedings of meeting in the Minutes Book.

* Though there is no compulsion to close the accounts only on March 31 under the new provision of the Income-Tax Act which make the financial year as the uniform accounting year, yet it is convenient because the income tax returns have to be filed for the year ending 31st March every year.
** These are the latest date. However, if a shorter period has been specified, the same ought to be observed.
*** The Board must meet at least once in each quarter.

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