Rule 21 Filing of half yearly return
- Text as on
- 14 August 2026
21. Filing of half yearly return.—
Every company covered under rule 2 shall file half yearly return with the Registrar in Form NDH 3 along with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 within thirty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice or cost accountant in practice.