Registering a company in Salem is only the start — every private limited company must complete annual ROC and income-tax compliance, regardless of turnover or activity. Missing these attracts heavy daily penalties and can disqualify directors.
This guide sets out the annual compliance calendar for a Salem company, the key MCA forms and the penalties for default.
What is Company Annual Compliance (ROC) in Salem?
Annual compliance is the set of filings a company makes each year with the Registrar of Companies (ROC) and the income-tax department. The forms are filed centrally on the MCA portal.
The core filings are AOC-4 (financial statements) and MGT-7/MGT-7A (annual return), plus board and general meetings, statutory registers and the income-tax return.
| AOC-4 | Financial statements — within 30 days of the AGM |
|---|---|
| MGT-7 / MGT-7A | Annual return — within 60 days of the AGM |
| DIR-3 KYC | Director KYC — by 30 September each year |
| ITR-6 | Company income-tax return — usually by 31 October |
Compliance every Salem company must do
- Hold at least four board meetings a year
- Hold an Annual General Meeting within the due date
- File AOC-4 and MGT-7/7A with the ROC
- Maintain statutory registers and file the income-tax return
Step-by-step process
- Finalise accounts. Prepare and audit the financial statements for the year.
- Hold the AGM. Adopt the accounts at the Annual General Meeting.
- File ROC forms. File AOC-4 and MGT-7/7A within the due dates.
- File income tax. File the company's ITR and complete DIR-3 KYC.
Penalties for non-compliance
- ₹100 per day, per form, with no upper cap for late AOC-4/MGT-7
- Director disqualification for continuous default
- Company can be struck off for prolonged non-filing
More for Salem and Tamil Nadu
Find related services in Salem, the statewide guide for Tamil Nadu, and national how-to guides.
- GST registration: complete guide
- How to file GSTR-3B
- Input Tax Credit (ITC) explained
- GST return due dates
Other services in Salem:
- GST registration in Salem
- Company registration in Salem
- ITR filing in Salem
- Trademark registration in Salem
Nearby & statewide:
- GST registration in Tamil Nadu
- GST registration in Chennai
- GST registration in Coimbatore
- GST registration in Madurai
Frequently asked questions
Does a Salem company with no business still file ROC returns?
Yes. Even a dormant or zero-turnover company must file AOC-4 and MGT-7/7A and its income-tax return, or face daily penalties.
What is MGT-7A?
MGT-7A is the abridged annual return for One Person Companies and small companies, replacing the longer MGT-7.