Q.Within how many days of the passing of a Special Resolution must a company file it with the Registrar in Form MGT-14? (A) 15 days
(B) 30 days
(C) 45 days
(D) 60 days

Section 117 fixes a single, uniform time limit for filing every resolution or agreement it covers, counted from the date the resolution is passed or the agreement is entered into. …

Section 117(1) of the Companies Act, 2013 requires a company to file specified resolutions (including every Special Resolution) and agreements with the Registrar in Form MGT-14 within 30 days of the resolution being passed or the agreement being entered into.

(A) 15 days is the shorter time limit that applies specifically to filing a Return of Allotment (PAS-3) for a private placement, not to MGT-14 — incorrect here.

(B) 30 days is exactly the time limit Section 117 prescribes — correct. …

Students sometimes carry over the 60-day annual-return time limit to MGT-14 by mistake — every filing in this chapter except the Annual Return (60 days) uses a 30-day …