Section 234

[1][Section 234 - Omitted]

[1] Omitted through Companies Amendment Act 2021 dated 03-12-2021. Before omitted it was:

“234. Filing of unaudited financial statements.—(1) A private company, not being a subsidiary of public company, having the paid up capital not exceeding one million rupees or such other amount of paid up capital as may be notified by the Commission, shall file the duly authenticated financial statements, whether audited or not, with the registrar within thirty days from the holding of such meeting.

(2) Any contravention or default in complying with requirement of this section shall be an offence liable to a penalty of level 1 on the standard scale.”