Section – 129A, Companies Act, 2013
[Periodical financial results.
129A. The Central Government may, require such class or classes of unlisted companies, as may be prescribed,—
|(a)||to prepare the financial results of the company on such periodical basis and in such form as may be prescribed;|
|(b)||to obtain approval of the Board of Directors and complete audit or limited review of such periodical financial results in such manner as may be prescribed; and|
|(c)||file a copy with the Registrar within a period of thirty days of completion of the relevant period with such fees as may be prescribed.]|