more than Rs.1 crore, then audit under Income Tax Act, 1961 is compulsory. From AY 2018-19 onwards, there is a mandatory fee of Rs.1,000/- to Rs.10,000/- u/s 234F for late filing of returns. How to get registration, Please provide g.d.c.a. This amount is payable irrespective of whether the society earns a profit or not and whether a society has declared a dividend or not. Statutory Auditor to award audit classification (A, B, C, D) to Society based on certain criteria. // -->, rbi.org.in/Scripts/BS_ViewMasterCirculardetails.aspx?did=340. For this purpose, dept. housing society whose Share Capital is less than Rs.10,000/=, Please let me know whether any latest notification/circular has been issued by the Office of the Central Registrar on the rate of one time settalment scheme of NPA account by the Multi -State Co-op. whose affairs have been investigated. One of bank is demanding copy of structural audit report as building completed 30 years, year.