Board resolution (Sec 139(6)) Due Date, Penalty and How to File
Board resolution (Sec 139(6)) (Appoint first statutory auditor) applies to Private Limited Company and One Person Company (OPC). The Board must appoint the first auditor within 30 days of incorporation; the auditor holds office till the first AGM.
Board resolution (Sec 139(6)) at a glance
- Form
- Board resolution (Sec 139(6))
- Applies to
- Private Limited Company and One Person Company (OPC)
- Due date
- Once, within 30 days of incorporation
- Category
- MCA / ROC
- Filing portal
- Internal (board meeting)
- CA required
- Recommended (a CA/CS helps)
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When Board resolution (Sec 139(6)) applies, and when you can skip it
Every newly incorporated company (not LLPs).
Board resolution (Sec 139(6)): frequently asked
What is the due date of Board resolution (Sec 139(6))?+
Board resolution (Sec 139(6)) (Appoint first statutory auditor) is due once, within 30 days of incorporation.
Who needs to file Board resolution (Sec 139(6))?+
Board resolution (Sec 139(6)) applies to Private Limited Company and One Person Company (OPC). Every newly incorporated company (not LLPs).
Never miss Board resolution (Sec 139(6)) again.
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