Company Compliance Calendar November 2026: Key Due Dates & Filings

Yes. Under Section 92(4) of the Companies Act, 2013, the company must file its annual return within 60 days from the date on which the AGM should have been held, even if the AGM was not conducted. A statement explaining the reasons for not holding the AGM must also be submitted.

An OPC follows a different compliance framework because it is exempt from holding an AGM. Its annual return in Form MGT-7A must generally be filed within 60 days after six months from the financial year-end. For FY 2025-26, this results in a filing deadline of 29 November 2026.

Yes, if the private company is covered by Rule 9B and is required to comply with the dematerialisation provisions. The absence of dematerialised securities does not automatically remove the PAS-6 requirement. Applicability depends on the company’s classification, exemptions and prescribed compliance timelines.

The company should reconcile its ISIN-wise security details, register of members, allotment records and depository statements before filing PAS-6. Any difference between issued capital and securities recorded with depositories should be investigated and appropriately reported. Unresolved discrepancies may create inaccurate statutory records and regulatory compliance concerns.

Yes, for listed companies and companies having paid-up share capital of ₹10 crore or more or turnover of ₹50 crore or more. Under Section 92(2) and Rule 11(2), their annual return must be certified by a practising Company Secretary in Form MGT-8. Companies below these thresholds generally do not require MGT-8 certification.

Not automatically. The company must determine whether its international transactions fall within the transfer pricing provisions requiring reporting under Section 92E of the Income-tax Act, 1961. Where Section 92E applies, Form 3CEB reporting is required, and the applicable ITR-6 filing deadline for AY 2026-27 is 30 November 2026, unless extended.

The company should first check whether the form permits correction, resubmission or another MCA filing route. The correction method depends on the type of form, nature of error and whether the form has already been approved or taken on record.

The company should review whether it has entered into international or specified domestic transactions covered by the transfer pricing provisions. If section 92E applies, the company must follow the separate reporting and ITR filing requirements applicable to transfer pricing cases.

Yes. Ebizfiling can review the company’s classification, AGM records, share capital structure and dematerialisation applicability to help identify the correct ROC form and supporting requirements before filing.

Ebizfiling can assist with reviewing MCA master data, statutory registers, annual return information, share capital records and supporting documents, and help identify the appropriate filing or correction process based on the mismatch.