Accounts of Companies | Circulation of Financial Statements and Documents | Section 136 | Part 7B

Corporate and Allied Laws: CA;

Accounts of Companies - Part 7B | Circulation of Financial Statements and documents | Section 136;

Section 136
Circulation of financial statements and other documents to members and others
- Documents to be circulated
- Persons entitled to receive
- Time limit
- Circulation in case of a listed company. Deemed to be compiled if:
Documents available at registered office
Statement with salient features is circulated
- Circulation in case of a prescribed company
- Display on the website
- Circulation of separate audited accounts at the subsidiaries
- Inspection

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