Periodical financial results
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 |
