Rule 6, Companies (Profits) Surtax Act Rules, 1964 [S1J-B63]
As at 7 September 2026. In force from 19 October 1964.
6. Records and returns.—(1) Every company shall maintain a record of the carrying on of business by a company in Form INC-1 and shall preserve it for a period of five years. (2) The annual return under sub-section (2) of section 7 of the Act shall be furnished in Form MGT-7 on or before the thirtieth day of June every year.
Defined terms in this text (1)
company: Section 2(20), Companies Act: "company" means a company incorporated under this Act or under any previous company law;
company: Section 2, Presidency Towns Insolvency Act, 1909 [S162E3] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: Section 2, Provisional Insolvency Act, 1920 [S170JY] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: 11 more definitions.
Made under this rule, or naming it (0)
none
Cited by (1)
Rule 5, Companies (Profits) Surtax Act Rules, 1964 [S1J-B55], 19 October 1964, Band A. "rule 6".
Not held (0)
none
Duties published under this rule (0)
none