Due Dates ADT-1 — Appointment of Auditor
ADT-1 — Appointment of Auditor
Companies Act 2013
Notice of appointment of auditor to ROC. Due within 15 days of AGM.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 15 days from AGM (typically 15 October if AGM on 30 Sep) | s.403: ₹100/day additional fee | Mandatory after auditor appointment at AGM under s.139 |
| FY 2025-26Current | Within 15 days from AGM | s.403: ₹100/day | — |
| FY 2026-27 | Within 15 days from AGM | s.403: ₹100/day | — |
FY-specific notes
FY 2024-25: Mandatory after auditor appointment at AGM under s.139
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →