| Important Date | Activities | Bye Law / MCS Act / Rules |
|---|---|---|
| 15th May | Finalization of Account | Bye-Law No. 146(a), MCS Rule 61 |
| 16th – 31st May | Documents to be kept for members inspection | MCS Rule 61 |
| 1st June | Account to be handed over for Audit | MCS Rule 61 |
| 31st July | Audit Completion | Section 81 of MCS Act |
| 31st Aug / 15th Sept | Audit Report Upload before issue of AGM Notice | Section 81 of MCS Act |
| 30th Sep | Conduct AGM (No extension permitted even by Registrar) | Section 75 of MCS Act, Bye-Law No. 94 |
| 30th Sep | Mandatory Annual Returns Filing | Section 79(1A), Bye-Law No. 146(b) |
| 31st Oct | Return regarding appointment of Auditor within one month from AGM | Section 81 & Section 79(1B) of MCS Act |
| 31st Oct | Income Tax Return Filing | Income-tax Act, 1961 |
| 31st Oct | Online Audit Order Generation by Auditor | - |
| 1st Nov – 31st Jan | Audit Rectification Report within 3 months from submission of audit report. Report to be uploaded by Auditor. | Section 82 of MCS Act |
