Section 5 in National Financial Reporting Authority Rules, 2018
5. Annual return.
- Every auditor referred to in rule 3 shall file a return with the Authority on or before [30th November every year in Form NFRA-2] [Substituted '30th April every year in such form as may be specified by the Central Government' by Notification No. G.S.R. 636(E), dated 5.9.2019 (w.e.f. 13.11.2018).].
