COMPLIANCE CHECKLIST

AUTHORITY TO
SECTION/RULES/CL COMPLIANCE DUE WHOM
S.NO. ACTIVITIES AUSES ACTS/REGULATIONS DATE SUBMITTED MONTH

COMPANY LAW/LLP RELATED COMPLIANCE

Form 23ACXBRL & 23ACAXBRL for AGM 15th or due date of filing Registrar of
1 held for the F.Y. ended 31.03.12 Circular No. 39/2012 Companies Act, 1956 whichever is later Companies January

Disclosure of Interest by Directors (Section Section 299/ Form 24AA of

2 299) General Rules & Forms) Companies Act, 1956 31st To the Company March
Disqualification of Director's
3 Form DD-A (Intimation by Directors) Section 274(1)(g) Rule, 2003 Last Month of F.Y. Company March
Return of Public Deposits for Co.s having Companies (Acceptance of Registrar of
4 deposits in Form 62 Rule 10 & Section 58A Deposit) Rules,1975 30th Companies June
Last Date of Annual General Meeting for Section 166 read with
5 the F.Y. ending 31st March Section 210 Companies Act, 1956 30th NA September
File Statement of Accounts and Solvency in Limited Liability Partnership Act,
6 Form 8 Rule 24 2008 30th Registrar of LLP October
Form 23AC & 23ACA for Co.s holding AGM Registrar of
7 on 30th September Section 210 Companies Act, 1956 Within 30 days of AGM Companies October

Form 66 for Co.s having Paid-up Capital of

Rs. 10 Lakhs or more but less than Rs. 5 Registrar of
8 Crores holding AGM on 30th September Section 383A Companies Act, 1956 Within 30 days of AGM Companies October
Registrar of
9 Form 23B for appointment of Auditors Section 224 Companies Act, 1956 Within 30 days of AGM Companies October

Form 20B for Co.s having Paid-up Capital Registrar of

10 for holding AGM on 30th September Section 159 Companies Act, 1956 within 60 days of AGM i.e Companies
29th November
Form 21A for Co.s not having Paid-up
Capital for holding AGM on 30th Registrar of
11 September Section 159 Companies Act, 1956 within 60 days of AGM i.e Companies
29th November
RBI RELATED COMPLIANCES
Mothly Return (NBS-6) on exposure to NBFC Prudential Norms(Reserve
1 Capital market Para 13B Bank) Directions, 1998 7th RBI Every Month
DNBS (RID) C.C. No.
57/02.05.15/2005-06
2 Monthly Return on Important Parameters dated Sep 06, 2005 Circular 7th RBI Every Month

Form ECB-2(Reporting of actual RBI through

3 transactions of ECB(within 7 working days) ECB Rules FEMA Act, 1999 08th Authorised Dealer Every Month
DNBS (PD) C.C. No.
Monthly Statement of Short Term dynamic 15/02.01/2000-01 dated
4 liquidity in Form ALM-1 June 07, 2001 Circular 10th RBI Every Month
DNBS.PD.CC.No.
Quarterly submission of Monetry and 227/03.10.042/2011-12 January, April, July,
5 Supervisory Return (Form NBS-5) dated July 01, 2011 Master Circular 10th RBI October

Quarterly return on Statutory Liquid Assets DNBS.PD.CC.No. 227/03.10.042/ January, April, July,
6 in Form NBS-3 Master Circular 2011-12 dated July 01, 2011 15th RBI October
Department of Non Banking January, April, July,
7 Quarterly result on frauds outstanding Circular dated 26.10.2005 Supervision 15th RBI October
DNBS.PD.CC.No.
227/03.10.042/2011-12 January, April, July,
8 Quarterly Return on Overseas Investment dated July 01, 2011 Master Circular 30th RBI October
DNBS.PD.CC.No.
227/03.10.042/2011-12 January, April, July,
9 Quarterly Return by NBFC dated July 01, 2011 Master Circular 30th RBI October
Half yearly Statement of Structural Liquidity Circular No. 15 of the NBFC
10 in Form ALM-II Circular Supervision Division 20th RBI April, October
Half yearly Statement of interest rate Circular No. 15 of the NBFC
11 sensitivity in Form ALM-III Circular Supervision Division 20th RBI April, October
30th & 31st(within 3
DNBS.PD.CC.No. months of the expiry of
Half Yearly Return on prudential norms in 227/03.10.042/2011-12 the half year as on
12 Form NBS-2 dated July 01, 2011 Master Circular March & September RBI June & December
DNBS.PD.CC.No.
Half Yearly Asset Liability Management 227/03.10.042/2011-12
13 Return (Form ALM) dated July 01, 2011 Master Circular 30th RBI April, October
DNBS.PD.CC.No.
Annual Return on the repayment of the 227/03.10.042/2011-12
14 Deposits in Form NBS-4 dated July 01, 2011 Master Circular 30th RBI April
DNBS.PD.CC.No.
Annual Return of Capital Funds, Risk Asset 227/03.10.042/2011-12
15 Ratio dated July 01, 2011 Master Circular 30th RBI June
Companies (Acceptance of
16 Filing of Return of Public Deposits Rule 10 Deposit) Rules, 1975 30th RBI June
 Annual Return on Foreign Assets &
Liabilities by Indian Companies(Introduced
17 for the First time) A.P (DIR Series) Circular FEMA Act, 1999 15th RBI July

Statutory Annual Return on Deposit in NBFC Public Deposits Directors, After 31st March but
18 Form NBS-1 First Schedule 1998 before 30th September RBI

ECONOMIC, INDUSTRIAL & LABOUR LAW RELATED COMPLIANCES

(a) Paragraph 38 of
Employees Provident
Funds Scheme, 1952 (b) a)Employee's Provident Funds Provident Fund
Monthely payment of Provident Fund (PF) Section 418 of the and Misc. Provisions Act, 1952 Authorities Trustees
1 (Non Corporate) Companies ACT, 1956 b) Exempted Scheme 15th of Provident Fund Every Month
The Employee's Pension
Monthely Return for Employees Scheme, 1995 (For exempted
leaving/joining during the Month of Paragraph 20(2) read with establishments under Provident Fund
2 December(Form 5) Paragraph 36(1) & (2) Employees 15th Commissioner Every Month
Employee's State Insurance Act,
1948 & Employee's State
Payment of ESI Contribution for the Insurance (Gen.) Regulations,
3 previous month Regulation 31 1950 21st ESIC Authorities Every Month
Monthly Return of Provident Fund for the
Previous Month with respect to The Employee's Provident Fund Provident Fund
4 International Workers Paragraph 36 Scheme, 1952 25th Authorities Every Month
Paragraph 38 of
Monthly Return of Provident Fund for the Employee's Provident Act, Employee's Provident Funds and Provident Fund
5 Previous Month 1952 Misc. Provisions Act, 1952 25th Authorities Every Month
Director Regional
Quarterly Record of work in Form Board of
Apprencticeship 3 in Schedule III of Apprentices Act, 1961 & Apprenticeship March, July, October,
6 Graduate, Technician(Vocational) Section 2 rule 14(11) Apprenticeship Rules, 1962 31st Training December
EPF/ EPS - Member's Annual Contribution The Employee's Provident Fund Provident Fund
7 Card Scheme, 1952 30th Authorities April
EPF/ EPS - Consolidated Annual The Employee's Provident Fund Provident Fund
8 Contribution Statement Paragraph 38 Scheme, 1952 30th Authorities April
STOCK EXCHANGE/LISTING RELATED COMPLIANCES
Quarterly Corporate Governance January,April, July,
1 Compliance Certificate/Report Clause 49 Listing Agreement 15th SEBI October

Quarterly Submission of Shareholding January,April, July,

2 Pattern as at the end of Previous Quarter Clause 35 Listing Agreement 21st Stock Exchange October

Quarter Reconciliation of Share Capital SEBI (Depositories and 30th(within 30days from January,April, July,
3 Audit Regulation 55A Participant) Regulation, 1996 the end of the Quarter SEBI October
Intimation of Board Meeting for taking on
4 record of Quarterly Results Clause 41 Listing Agreement 7 days in advance SEBI

Quarterly Submission of 3 copies of Promptly on publishing

Quarterly Results signed by the Managing Quarterly Results in
5 Director and Newspaper cuttings Clause 41 Listing Agreement newspaper SEBI

One national
Issue of press release about Board Meeting Immediately on newspaper & one
6 to conisder Quarterly Results Clause 41 Listing Agreement informing the SE regional newspaper
within 15 minutes of the
Announcement of Quarterly Results closure of the BM in
alongwith limited Audit Review of the same which the results are
7 by the auditors Clause 41 Listing Agreement replaced SEBI

Within 48 hours of the One national

Closure of the Board newspaper & one
8 Publish Quarterly Results Clause 41 Listing Agreement Meeting regional newspaper

Uploading of Shareholding pattern and Within such time as

9 Quarterly Results to SEBI EDIFAR website Clause 41 Listing Agreement specified by SEBI SEBI CFD website
Quarterly Submission of Limited Review 45 days from the end of
10 Report Clause 41 Listing Agreement the Quarter Stock Exchange

A promoter & PAC shall disclose about their

aggregate shareholding & Voting Rights as Continual Disclosure{Reg.
11 of 31st March(within 7 working days) 30(2)} SEBI (SAST) Regulation 8th SEBI & Target Co. April

Every person, Promoter & PAC shall

dislcose their aggregate share holding /
voting rights in Target Co. if excerising to Continual Disclosure{Reg.
12 or more than 25% of Voting Rights 30(2)} SEBI (SAST) Regulation 8th SEBI & Target Co. April
Last date of informing the SE and Issue of
press release about BM to consider Board
13 Results Clause 41 Listing Agreement 21st Stock Exchange April
30th(within 1month
Certificate from Practicing Company from the end of the Half
14 Secretary(Half Yearly) Clause 47C Listing Agreement F.Y.) Stock Exchange April, October
 Last date of holding BM for approving
Audited Financial Results in respect of last
Quarter, if not opted for unaudited
15 quarterly results Clause 41 Listing Agreement 30th Stock Exchange(s) April, May
16 Payment of Annual Listing Fees Clause 38 Listing Agreement 30th Stock Exchange (s) April

Last date for informing SE and issue to the

public in atleast one English Daily
Newspaper circulating whole/substaintially
whole of India and one in Regional
Newspaper where the registered office of
the co. is situated, about BM to consider
Unaudited Financial results where the co.
opts to submit unaudited financial results
17 for the fourth quarter Clause 41 Listing Agreement 7th Stock Exchange May
Last date for holding BM for approving
18 unaudited financial result Clause 41 Listing Agreement 15th Stock Exchange May

Submission of unaudited financial result

19 along with copy of Limited review report Clause 41 Listing Agreement 15th Stock Exchange May

Submission of Limited Review Last Quarter

result/ Annual result alongwith last quarter
20 result which would be a balancing figure Clause 41 Listing Agreement 15th/30th Stock Exchange May
Publish the audited yearly Results in
21 newspaper Clause 41 Listing Agreement 30th Stock Exchange May, June
Submit 3 copies of Quarterly Results signed immediately on
22 by MD Clause 41 Listing Agreement conclusion of BM Stock Exchange
Unaudited Quarterly Financial Results in
23 the prescribed Format Clause 41 Listing Agreement 14th Stock Exchange August
SEBI (Registrars to an issue and
Copies of Balance Sheet/ P&L A/C for Co.s Share Transfer Agents) 30th(in case f.y. ending
24 having in house R & T Regulation 14(5) Regulations, 1993 31st March) SEBI September

DEPOSITORIES RELATED COMPLIANCES

Monthly Statement on Substitution of
names of depositories in the Previous SEBI (Depositories &
1 Quarter Regulation 54(5) Participants) Regulations, 1996 7th Depositories Every Month
Regulation 54(5) read with
Monthly Certificate for Demat/Remat of NSDL Circular No. SEBI (Depositories & January, April,
2 Shares done during previous Quarter NSDL/SG/015/99 Participants) Regulations, 1996 7th Depositories July,October
Submit Quarterly report for Grievances of Regulation 53B read with
the Beneficial Owners related to Depository NSDL Circular No. NSDL/ SEBI (Depositories & January, April,
3 Services JS/029/2003 Participants) Regulations, 1996 7th Depositories NSDL July,October

SERVICE TAX RELATED COMPLIANCES

Payment of Service Tax in Challan GAR-7,
collected by persons other than individuals,
proprietors and partnership firms. (*in case Finance Act, 1994 Service Tax Service Tax
1 of payment through Internet Banking) Section 68 read with rule 6 Rules, 1994 5th, *6th Authorities Every Month

Pay Service Tax in Challan GAR-7, collected

for the Quarter end by individuals
proprietors and partnership firms (*in case Service Tax January, April, July,
2 of payment through Internet Banking). Rule 6 Service Tax Rules, 1994 5th, *6th Authorities October
Pay Service Tax in Challan GAR-7(For the Finance Act, 1994 Service Tax Service Tax
3 month March) Section 68 read with rule 6 Rules, 1994 31st Authorities March
Half yeraly - Return of Service Tax and
Cenvat Credit for the half year ending Finance Act, 1994 Service Tax Service Tax
4 previous month(Form ST-3) Rule 7 Rules, 1994 25th Authorities April, October
INCOME TAX RELATED COMPLIANCES
Monthly Contractor's
Bill/Advertising/Professional Service Bill -
TDS collected for the Previous Month Section 194C Income Tax
1 Section 194J Section 194J Income - Tax Act, 1961 7th Authorities Every Month
Income Tax
2 Monthly Payment of TCS (Tax at Source) Section 206 Income - Tax Act, 1961 7th Authorities Every Month
Montly payment of TDS from Salaries in Income Tax
3 Challan No. 281 Section 192 Income - Tax Act, 1961 7th Authorities Every Month
Quarterly Payment of TDS for payments
with the prior approval of the Joint Section 192, 194A, 194D or Income Tax January, April, July,
4 Commisioner 194H Income - Tax Act, 1961 7th Authorities October
Quarterly Statement of deduction of TDS
on salary for the quarter ended(Form No. Income Tax January, April, July,
5 24Q) Section 192 Income - Tax Act, 1961 15th Authorities October

Quarterly Statement of deduction of TDS

on Contractor's
Bill/Advertising/Professional Service Bill for Income Tax January, April, July,
6 the Quarter ended (Form No. 26Q) Section 192 Income - Tax Act, 1961 15th Authorities October
Quarterly Statement of collection of Tax at Income Tax January, April, July,
7 Source (Form No. 27EQ) Section 192 Income - Tax Act, 1961 15th Authorities October
Quarterly Issuance of Certificate of Tax
Deducted at Source (other than salary) Income Tax January, April, July,
8 (Form No. 16A) Section 192 Income - Tax Act, 1961 30th Authorities October
 Quarterly issuance of Certificate of Tax
Deducted at Source (other than salary) Income Tax January, April, July,
9 (Form No. 27D) Section 192 Income - Tax Act, 1961 30th Authorities October
March, June,
Income Tax September,
10 Payment of Advance Tax Section 211 Income - Tax Act, 1961 15th Authorities December
Payment of VAT/CST Submission of Return
11 & Payment of Tax Section 5 Central Sales Tax Act/ DVAT Act 28th Sales Tax Authority March
Due date of filing return in respect of P.Y. in
case of assessees who have failed to file Income Tax
12 return on due dates Section 139 Income - Tax Act, 1961 31st Authorities March
Due date of filing Wealth Tax Return in
respect of P.Y. in case of assessees who
have failed to file return on due dates Income Tax March/July/Novemb
13 (Form BA) Section 14 Wealth Tax Act, 1957 31st/31st/30th Authorities er

Certificate of perquisite details (Form No. Section 192 read with Rule Income - Tax Act, 1961 & Concerned
14 12 BA), if applicable, for the precedent F.Y. 26A Income Tax Rules, 1962 30th Employees April

Monthly payment of TDS for the Month of Income Tax

15 March on all types of payments Rule 30(2) Income Tax Act, 1961 30th Authorities April
Section 195 read with Rule Income - Tax Act, 1961 & Income Tax January,
16 Quarterly TDS Return in Form 27A 37A Income Tax Rules, 1962 15th Authorities April,July,October
Section 203 read with Rule Income - Tax Act, 1961 & Concerned
17 Certificate of TDS on Salaries (Form No. 16) 31 Income Tax Rules, 1962 30th Employees July
Issue TDS Certificate in Form 16A other Income Tax
18 than Salary Section 203 Income Tax Act, 1961 30th Authorities July
Income Tax
19 Deposit of Income Tax self assessment tax Section 140A Income Tax Act, 1961 31st Authorities July
Issue TDS Certificate in Form 16A to
Vendors (with respect to TDS deducted in Income Tax
20 the Previous month) Section 203 Income Tax Act, 1961 31st Authorities Every Month
Income Tax return for Non - Corporates & Section 139(1) or F.No.
Individuals who are under non - audited u/s 225/163/2013/ITA.II dated Income Tax
21 44AB 31st July, 2013 Income Tax Act, 1961 31st Authorities July/August

File Income Tax return / wealth tax Return

for Corporate Assessee who have business
income including Assessee whose accounts
are required to be audited under any law Income Tax
22 and working partners Section 44AB Income Tax Act, 1961 30th Authorities September

Due Date of filing return under Section 92E Income Tax

23 (Transfer Pricing) by Company Assessee Section 139 Income Tax Act, 1961 30th Authorities November