General Circular No.31/2012
Dated: – 28th September, 2012
Sub: Filing of form 23B by statutory auditor for the accounting year 2012-13
The Ministry had issued circular No. 14 of 2012 whereby the fees was imposed on filing of 23B as per schedule X of the Act. To ensure smooth filing of the forms 23AC (Non-XBRL) and 23ACA (Non-XBRL) with the approval of the competent authority, the filing of e-form 23B is extended without any additional fees till 23/12/12 or due date of filing, whichever is later.
Sanjay Kumar Gupta (Deputy Director)