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a. |
Registered entities are to file to RJSC documents
pertinent to management /operation of the respective
entity in prescribed Forms and Schedules (called
Returns Filing). |
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b. |
There are two (2) types of Returns Filing, viz., a)
Annual Returns Filing and b) Returns Filing for any
change in an entity |
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c. |
Entities submit returns for filing at RJSC. |
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d. |
Entities pay filing fee and late filing fee (if
applicable) to RJSC counter |
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e. |
RJSC scrutinizes returns. |
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f. |
In case of any incomplete/incorrect submission, RJSC
notifies the entity for remedial measures. |
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g. |
RJSC archives approved returns. |
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Returns to be Submitted |
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PRIVATE COMPANY (Companies Act, 1994) |
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Private companies are to submit the following
returns for filing. |
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a. |
Annual Returns |
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i. |
Schedule X - Annual summary of share capital and
list of shareholders, Directors: to be filed within
21 days of AGM [Section 36]. |
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ii. |
Balance Sheet: to be filed within 30 days of AGM |
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iii. |
Profit & Loss Account: to be filed within 30 days of
AGM |
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iv. |
Form 23B – Notice by Auditor: to be filed within 30
days of receiving appointment information from the
company [Section 210 (2)]. |
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b. |
Returns for Change |
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i. |
Filled in Form III - Notice of consolidation,
division, subdivision or conversion into stock of
shares: to be filed within 15 days of consolidation
and division etc. [Section 53 & 54]. |
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ii. |
Filled in Form IV - Notice of increase share
capital: to be filed within 15 days of increase of
share capital/member [Section 56]. |
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iii. |
Filled in Form VI - Notice of situation of
Registered Office and of any change therein: to be
filed within 28 days of establishment or change
[Section 77]. |
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iv. |
Filled in Form VIII – Special Resolution/
Extraordinary Resolution including name change,
conversion into public company, alteration of the
memorandum of association, alteration of articles of
association etc : to be filed within 15
days of the meeting [Section 88 (1)]. |
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v. |
Filled in Form IX - Consent of Director to act: to
be filed within 30 days of appointment [Section 92]. |
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vi. |
Filled in Form XII - Particulars of the Directors,
Manager and Managing Agents and of any change
therein: to be filed within 14 days from the date of
appointment or change [Section 115]. |
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vii. |
Filled in Form XV - Return of allotment: to be filed
within 60 days of allotment [Section 151]. |
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viii. |
Filled in Form XVIII - Particulars of mortgages or
charges: to be filed within 21 days of creation of
the mortgage or charge [Section 159 & 391]. |
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ix. |
Filled in Form XIX - Particulars of Modification of
Mortgage or Charge: to be filed within 21 days of
the date modification [Section 167(3) & 319]. |
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x. |
Filled in Form XXVIII - Memorandum of satisfaction
of mortgage charge: to be filed within 21 days of
the date satisfaction [Section 12 & 391]. |
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xi. |
Filled in Form 117 - Instrument of Transfer of
Shares. |
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xii. |
Digital copy of
original
Memorandum & Articles of Association |
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PUBLIC COMPANY (Companies Act, 1994) |
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Public companies are to submit the following returns
for filing. |
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a. |
Annual Returns |
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i. |
Schedule X - Annual summary of share capital and
list of shareholders, Directors: to be filed within
21 days of AGM [Section 36]. |
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ii. |
Balance Sheet: to be filed within 30 days of AGM. |
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iii. |
Profit & Loss Account: to be filed within 30 days of
AGM |
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iv. |
Form 23B – Notice by Auditor: to be filed within 30
days of receiving appointment information from the
company [Section 210 (2)]. |
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v. |
Filled in Form IX - Consent of Director to act: to
be filed within 30 days of appointment [Section 92] |
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vi. |
Filled in Form XII - Particulars of the Directors,
Manager and Managing Agents and of any change
therein: to be filed within 14 days from the date of
appointment or change [Section 115]. |
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b. |
Returns for Change |
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i. |
Filled in Form III - Notice of consolidation,
division, subdivision or conversion into stock of
shares: to be filed within 15 days of consolidation
and division etc. [Section 53 & 54]. |
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ii. |
Filled in Form IV - Notice of increase share
capital: to be filed within 15 days of increase of
share capital/member [Section 56]. |
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iii. |
Filled in Form VI - Notice of situation of
Registered Office and of any change therein: to be
filed within 28 days of establishment or change
[Section 77]. |
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iv. |
Filled in Form VII – Statutory report: to be filed
after sending copy of the statutory report to the
members not less than 21 days before meeting
[Section 83]. |
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v. |
Filled in Form VIII – Special Resolution/
Extraordinary Resolution including name change,
conversion onto private company, alteration of the
memorandum of association, alteration of articles of
association etc.: to be filed within 15 days
of the meeting [Section 88 (1)]. |
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vi. |
Filled in Form IX - Consent of Director to act: to
be filed within 30 days of appointment [Section 92]. |
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vii. |
Filled in Form XII - Particulars of the Directors,
Manager and Managing Agents and of any change
therein: to be filed within 14 days from the date of
appointment or change [Section 115]. |
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viii. |
Filled in Form XV - Return of allotment: to be filed
within 60 days of allotment [Section 151]. |
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ix. |
Filled in Form XVIII - Particulars of mortgages or
charges: to be filed within 21 days of creation of
the mortgage or charge [Section 159 & 391]. |
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x. |
Filled in Form XIX - Particulars of Modification of
Mortgage or Charge: to be filed within 21 days of
modification [Section 167(3) & 319]. |
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xi. |
Filled in Form XXVIII - Memorandum of satisfaction
of mortgage charge: to be filed within 21 days of
satisfaction [Section 12 & 391] |
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xii. |
Filled in Form 117 - Instrument of Transfer of
Share. |
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xiii. |
Prospectus for issue of shares: to be filed at
least 3 days before the 1st
allotment of share or debenture [Section 141]. |
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xiv. |
Prospectus following conversion of Private company
into Public company [Section 231]. |
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xv. |
Digital copy of
original
Memorandum & Articles of Association |
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FOREIGN COMPANY (Companies Act, 1994) |
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a. |
Annual Returns |
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i. |
Balance sheet |
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ii. |
Profit & loss account or income or expenditure
account (if not trading for profit). |
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b. |
Returns for Change |
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i. |
Filled in form XL: Notice of alteration in charter,
etc. [Section 277]. |
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ii. |
Filled in form XLI: Notice of alteration in the
address of the registered or principal office of
company [Section 277]. |
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iii. |
Filled in form XLII: Notice of situation of the
principal place of business in Bangladesh or of any
change therein [Section 379 (I)] |
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iv. |
Filled in form XXXVIII: List of Directors and
Managers [Section 379] |
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v. |
Filled in form XXXIX: Return of persons authorized
to accept service [Section 379]. |
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vi. |
Filled in Form XVIII - Particulars of mortgages or
charges: to be filed within 21 days of creation of
the mortgage or charge [Section 159 & 391] |
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vii. |
Filled in Form XIX - Particulars of Modification of
Mortgage or Charge: to be filed within 21 days of
modification [Section 167(3) & 319] |
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viii. |
Filled in Form XXVIII - Memorandum of satisfaction
of mortgage charge: to be filed within 21 days of
satisfaction [Section 12 & 391] |
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ix. |
Digital copy of
original
Memorandum & Articles of Association |
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TRADE ORGANIZATION (Companies Act, 1994) |
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a. |
Annual Returns |
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i. |
Filled in Form IX - Consent of Director to act: to
be filed within 30 days of appointment [Section 92] |
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ii. |
Filled in Form XII - Particulars of the Directors,
Manager and Managing Agents and of any change
therein: to be filed within 14 days from the date of
appointment or change [Section 115]. |
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iii. |
Balance Sheet: to be filed within 30 days of AGM |
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iv. |
Income and Expenditure Account |
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b. |
Returns for Change |
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i. |
Filled in Form VI - Notice of situation of
registered office and of any change therein: to be
filed within 28 days of establishment or change
[Section 77]. |
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ii. |
Filled in Form IX - Consent of Director to act: to
be filed within 30 days of appointment [Section 92]. |
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iii. |
Filled in Form XII - Particulars of the Directors,
Manager and Managing Agents and of any change
therein: to be filed within 14 days from the date of
appointment or change [Section 115]. |
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iv. |
Filled in Form XVIII - Particulars of mortgages or
charges: to be filed within 21 days of creation of
the mortgage or charge [Section 159 & 391]. |
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v. |
Filled in Form XIX - Particulars of Modification of
Mortgage or Charge: to be filed within 21 days of
modification [Section 167(3) & 319]. |
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vi. |
Filled in Form XXVIII - Memorandum of satisfaction
of mortgage charge: to be filed within 21 days of
satisfaction [Section 12 & 391] |
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vii. |
Digital copy of
original
Memorandum & Articles of Association |
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SOCIETY (Societies Registration Act, 1860) |
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a. |
Annual Returns |
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i. |
Annual list of Managing Body: to be filed within 14
days of AGM or in January if the rules do not
provide for an AGM. |
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b. |
Returns for Change |
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i. |
Filing of Change of Address |
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ii. |
Filing of Alteration of Name |
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iii. |
Digital copy of
original
Memorandum of Association |
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PARTNERSHIP FIRM (Partnership Act, 1932) |
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a. |
Returns for Change |
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i. |
Filled in Form II – Notice of alteration of name or
principal place of business of the firm. |
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ii. |
Filled in Form V – Intimation for recording of
changes in the constitution of a firm [Section 63 &
Rule 4 (6)]. |
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iii. |
Filled in Form VI – Notice of intimation for
dissolution of the partnership firm [Section 63 (1)
& Rule (6)] |