The compliance is the part after end of financial year for recording business transactions with regulatory authority. The companies and LLPs are required to file the financial statement with MCA for every financial year with assistance of company secretaries. Where accounting is mandatory for the most of businesses, annual compliance is compulsory only for the companies and LLPs.
ROC stands for Registrar of Companies which is an office under the Indian Ministry of corporate affairs that deal with the administration of the Companies Act, 2013.
MCA has introduced a new form INC-22A – ACTIVE(Active Company Tagging Identities and Verification) with effect from 25th February 2019 by inserting Rule 25 A to the Companies (Incorporation) Rules, 2014.
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