larification u/s 136 and 137 of CA, 2013
1. If General Meeting is being conducted at Shorter Notice u/s 101(1) then the Company may also circulate the Financial Statement u/s 136 at Shorter period along with Notice.
2. Holding company can place on website or file unaudited A/c of subsidiaries which have been incorporated outside India and which do not have place of business in India if the requirement of audit is not mandatory in country of incorporation after translation of A/c in English.
3. The A/c of subsidiaries referred above need to be as far as possible in compliance with CA, 2013 and statement of deviation may be placed on website/ filed along with accounts.
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