Rule 5 Annual Return
- Chapter
- I · Scope and Functions
Every auditorDefined in rule 2(d): auditor means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being m force, who has been appointed as an auditor of a company or a body corporate under section 139 of the Act or under any other... referred to in rule 3 shall file a return with the AuthorityDefined in rule 2(e): Authority means the National Financial Reporting Authority constituted under sub section (1) of section 132 of the Act on or before 1Words subs. for "30th April every year in such form as may be specified by the Central Government" vide G.S.R. 636(E), dated 5th September, 2019 (National Financial Reporting Authority (Amendment) Rules, 2019), w.e.f. 5th September, 2019.30th November every year in FormDefined in rule 2(h): Form means the Form annexed to these Rules: NFRA-2.
1. Words subs. for "30th April every year in such formDefined in rule 2(h): Form means the Form annexed to these Rules: as may be specified by the Central Government" vide G.S.R. 636(E), dated 5th September, 2019 (National Financial Reporting AuthorityDefined in rule 2(e): Authority means the National Financial Reporting Authority constituted under sub section (1) of section 132 of the Act (Amendment) Rules, 2019), w.e.f. 5th September, 2019.