Under Section 96 Companies Act 2013, an AGM (after the first) must be …

Question

Under Section 96 Companies Act 2013, an AGM (after the first) must be held:

Accepted Answer

D. in every calendar year — gap between two AGMs shall not exceed 15 months — and within 6 months from end of the financial year (extension up to 3 months by ROC on application)

1. Section 96(1) Companies Act 2013: every company OTHER THAN A ONE PERSON COMPANY shall hold an AGM in each year. The gap between two AGMs shall not exceed 15 MONTHS. The first AGM must be within 9 months from end of first FY; subsequent AGMs must be held within 6 MONTHS from end of FY.
2. ROC may grant extension of up to 3 months for special reasons under proviso to Section 96(1).
3. Section 96(2): time and place — every AGM shall be called between business hours (9 AM to 6 PM) on a day that is not a National Holiday, at registered office of the company or at some other place within the city, town or village in which the registered office is situate.
4. Hence option B is correct.
_Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 96_

Answer

only after the company has appointed all its auditors and directors for the year (cf. Companies Act 2013, Section 96) (cf. Companies Act 2013, Section 96)

Answer

only in January every year, regardless of financial year-end month of the company (cf. Companies Act 2013, Section 96) (cf. Companies Act 2013, Section 96)

Answer

in any year of the company's existence, with no time period being imposed (cf. Companies Act 2013, Section 96) (cf. Companies Act 2013, Section 96)