INDIA CODE
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Bye-law 23, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-T49]

As at 7 September 2026. In force from 13 May 2026.

In Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [R1K-2ZR]. This text from 13 May 2026. No other text held.

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Cite: Bye-law 23, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-T49]. Machine: SC8-T49.

Annual statement.—Every auditor shall furnish to the Official Liquidator, on or before the thirtieth day of April every year, a statement in Form MGT-7 of every register of charges held by him on the thirty-first day of March of that year, together with a certificate that the statement is true and complete, and shall preserve a copy of the statement and of the certificate for fifteen days from the date on which it is furnished.

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Bye-law 23, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-T49]