Annexure B explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This is the second half of Annexure B. It lists the documents for filings on deposits (sections 73(4) and 74(2)), meetings (sections 97(1) and 98(1)), minute books (section 119(4)), voluntary revision of accounts (section 131(1)) and takeover offers of unlisted companies (section 230(12)), and ends with a ten-item general list at serial 13 for every petition with no specific list.
Serial 7 was amended by G.S.R. 1159(E) so that the heading reads "depositor"; in serial 8 the word "small" was omitted from item 2 by the same notification. Serial 12A (section 230(12), takeover offer of unlisted companies) was inserted by G.S.R. 80(E) of 3 February 2020. Serial 13, inserted by G.S.R. 1159(E), is a ten-item general list that applies wherever no document is prescribed, which covers sections with no serial of their own, such as sections 130, 140, 169, 213, 241, 243 and 244. Read as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E), 3 February 2020). Later amendments should be checked.
How to use Annexure B
Find the section of the filing, then the serial. Where no serial matches, use serial 13. The fee is in the Schedule; see the article on rule 112 and the Schedule of Fees. Serials 1 to 6 are in Annexure B, part 1. If you are assembling a bundle for a Tribunal filing, our compliance documentation team can help you check it.
Serial number 7: section 73(4), application by depositor for repayment of deposit or interest
("Depositor" substituted for "deposition" by G.S.R. 1159(E).)
| No. | Enclosure |
|---|---|
| 1 | Copy of the deposit receipt |
| 2 | Copy of the correspondence exchanged with the company |
| 3 | Bank draft evidencing payment of application fee |
| 4 | Any other relevant document |
Serial number 8: section 74(2), application to allow further time as considered reasonable to the company to repay deposits
("Small" omitted from item 2 by G.S.R. 1159(E).)
| No. | Enclosure |
|---|---|
| 1 | Names and addresses of the officers of the company |
| 2 | Full details of depositors such as names, addresses, amount of deposits, rate of interest, dates of maturity and other terms and conditions of deposits |
| 3 | Reasons for nonpayment or late payment |
| 4 | Annual Reports for the last three years |
| 5 | Projection and cash flow statement for the next three financial years duly certified by Statutory Auditors of the company |
| 6 | Any other relevant document |
These two serials belong with the article on rule 73.
Serial number 9: section 97(1), application for calling of Annual General Meeting
| No. | Enclosure |
|---|---|
| 1 | Affidavit verifying the petition |
| 2 | Bank draft evidencing payment of application fee |
| 3 | Any other relevant document |
Serial number 10: section 98(1), application for calling of general meeting other than annual general meeting
| No. | Enclosure |
|---|---|
| 1 | Documentary evidence in proof of status of the applicant |
| 2 | Affidavit verifying the petition |
| 3 | Bank draft evidencing payment of application fee |
| 4 | Memorandum of appearance with copy of the Board's Resolution or the executed Vakalatnama, as the case may be |
| 5 | Any other relevant document |
Serial number 11: section 119(4), petition for immediate inspection of minute books or a copy sent forthwith
| No. | Enclosure |
|---|---|
| 1 | Documentary evidence, if any, showing the refusal of the company to give inspection to the petitioner |
| 2 | Affidavit verifying the petition |
| 3 | Bank draft evidencing payment of application fee |
| 4 | Memorandum of appearance with copy of the Board's Resolution or the executed Vakalatnama, as the case may be |
| 5 | Any other relevant document |
These three belong with the article on rules 74 to 76A.
Serial number 12: section 131(1), application by company for voluntary revision of financial statement on Board's report
| No. | Enclosure |
|---|---|
| 1 | Audited Financial statements of relevant period |
| 2 | Copies of memorandum and articles of association |
| 3 | The details of the Managing Director, Chief Financial Officer, directors, Company Secretary and officer of the company responsible for making and maintaining such books of accounts and financial statement |
| 4 | Where such accounts are audited, documents in proof of the name and contact details of the auditor or any former auditor who audited such accounts |
| 5 | Copy of the Board resolution passed by the Board of Directors |
| 6 | Affidavit verifying the petition |
| 7 | Bank draft evidencing payment of application fee |
| 8 | Memorandum of appearance with copy of the Board's Resolution or the executed Vakalatnama, as the case may be |
| 9 | Any other relevant document |
Serial number 12A: section 230(12), application in cases of takeover offer of companies which are not listed
(Inserted by G.S.R. 80(E) of 3 February 2020.)
| No. | Enclosure |
|---|---|
| 1 | Affidavit verifying the petition |
| 2 | Memorandum of appearance with copy of the Board's Resolution or the executed vakalatnama, as the case may be |
| 3 | Documents in support of the grievance against the takeover |
| 4 | Any other relevant document |
See the article on rules 78 to 80A.
Serial number 13: wherever no document is prescribed
(Inserted by G.S.R. 1159(E) of 20 December 2016.) For "wherever no document is prescribed to be attached with the application or petition", the documents "as mentioned in next column may be attached, as applicable":
| No. | Enclosure |
|---|---|
| 1 | Document and/or other evidence in support of the statement made in the application or appeal or petition, as are reasonably open to the petitioner(s) |
| 2 | Documentary evidence in proof of the eligibility and status of the petitioner(s) with the voting power held by each of them, wherever applicable |
| 3 | Where the petition is presented on behalf of members, the letter of consent given by them, if applicable |
| 4 | Statement of particulars showing names, address, number of shares held, and whether all calls and other monies due on shares have been paid in respect of members who have given consent to the petition being presented on their behalf |
| 5 | Where the petition is presented by a member or members authorised by the Central Government, the order of the Central Government authorising the officer(s) or member or members to present the petition shall be similarly annexed to the petition |
| 6 | Affidavit verifying the petition |
| 7 | Evidence regarding payment of fee |
| 8 | Memorandum of appearance with copy of the Board resolution or the vakalatnama, as the case may be |
| 9 | Three copies of the petition |
| 10 | Any other documents in support of the case |
Serial 13 is the list for petitions on oppression and mismanagement and the related rules; see the article on rules 81 to 83A.
Which serial applies
| Filing | Rule | Serial |
|---|---|---|
| Section 73(4) depositor application | 73 | 7 |
| Section 74(2) company application | 73 | 8 |
| Section 97(1) AGM | 74 | 9 |
| Section 98(1) other general meeting | 75 | 10 |
| Section 119(4) minute books | 76 | 11 |
| Section 131(1) revision | 77 | 12 |
| Section 230(12) takeover | 80A | 12A |
| Sections 130, 140, 169, 213, 241, 243, 244 and other filings with no list | 76A, 78, 79, 80, 81, 83, 83A and others | 13 |
An example
A minority shareholder of Sapphire Foods Private Limited files an oppression petition. Annexure B has no serial for section 241, so serial 13 applies: evidence supporting the statements, proof of eligibility and voting power, the consent letters of other members, a statement of names, addresses and shares with calls paid, an affidavit, evidence of the fee, a memorandum of appearance or vakalatnama, three copies and other supporting documents.
What a practitioner checks
- Whether the section has its own serial, and the right serial is used.
- That items are complete, including the number of copies (three for serial 13).
- For serial 13, that eligibility, voting power and members' consents are evidenced.
- That the heading of serial 7 and the item in serial 8 are read as amended.
Need help with a filing bundle?
Annexure B is a checklist, and one missing item can hold up scrutiny. For help preparing the bundle for a Tribunal filing, speak to our compliance documentation team.
Key takeaways
- Serials 7 to 12 are for deposits, meetings, minute books and revision of accounts; serial 12A is for takeover grievances, inserted in 2020.
- Serial 7 reads "depositor" and serial 8 no longer says "small", both by G.S.R. 1159(E).
- Serial 13 is a ten-item general list wherever no document is prescribed.
- Match the section to the serial before assembling the bundle.
Read next
- Annexure B, part 1: serials 1 to 6
- Rule 73: deposits and debentures
- Rule 77: voluntary revision of financial statements
- Rules 81 to 83A: oppression petition
Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.