Bye-law 11, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-SRR]
As at 7 September 2026. In force from 13 May 2026.
Periodical returns.—Every auditor shall furnish to the Official Liquidator, within one hundred and eighty days of the close of each year, a return in Form MGT-7 of the audit of accounts of a company carried on during that year, and a nil return where no such activity was carried on.
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