E-Form ADT-1 is required to be filed pursuant to Section 139 and 140 of the Companies Act, 2013 (‘CA, 2013’) and pursuant to Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. It is notable that the first Auditor shall be appointed in the company by Board of Director under Section 139(6) or 139(7) […]

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