Central Act

The Companies Act, 2013

1[129A. Periodical financial results.--The Central Government may, require such class or classes of unlisted companies, as may be prescribed,-- (a) to prepare the financial results of the company on such periodical basis and in such form as may be prescribed; (b) to obtain approval of the Board of Directors and complete audit or limited review of such periodical financial results in such manner as may be prescribed; and (c) file a copy with the Registrar within a period of thirty days of completion of the relevant period with such fees as may be prescribed.]