India (IN)

Jurisdiction Overview

IDQuestionAnswer
189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019

Notes

 
Companies are required to file the annual financial statements with the Registrar (www.mca.gov.in).

Sources

http://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf
 
http://www.lowtax.net/lowtax/html/asia_pacific/business/india_company_limited_by_shares.html
 
Art 137, The Companies Act 2013
 
https://www.nordeatrade.com/en/explore-new-market/india/accounting?vider_sticky=oui