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Part – 23 Filing, audit and inspection of the liquidator’s account 263. Yearly Accounts to be filled. (1) Unless otherwise ordered by the Tribunal the liquidator shall prepare, every year, a statement of accounts as on the 31st March within two months from the 31st March and file such accounts with the Registrar not later than 30th September following. (2) The final accounts of the liquidator shall be filed with the Tribunal and the Registrar as soon as the affairs of the LLP have been fully wound up, irrespective of the period prescribed above. Explanation;- “Year” in relation to the statement means period from first day of April of the year to the 31st day of March following year. |
