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Company compliance · checked 11 November 2026

Every private limited company files an audit, AOC-4, MGT-7 and an ITR-6 each year, even with no revenue; a CA's package is most of the cost.

Hold the AGM by 30 September, then file the financial statements in AOC-4 within 30 days and the annual return within 60 days; a late ROC form costs Rs 100 a day. Every director who signs a filing needs a Class 3 DSC, and each director files DIR-3 KYC once every three financial years. Since 1 December 2025 a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore counts as a small company.

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