What is the need of filing NFRA1 ?

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    Pratibha Goyal
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    To inform the particulars of the auditor as on the date of commencement of these rules:

    Every existing body corporate other than a company governed by NFRA rules, shall inform the NFRA within 30 days of the commencement of these rules, in Form NFRA1, the particulars of the auditor as on the date of commencement of these rules.

    To inform the particulars of the auditor appointed by body corporate:

    Every body corporate, other than a company, formed in India and governed under this rule shall, within fifteen days of appointment of an auditor under sub-section (1) of section 139, inform the NFRA in Form NFRA1 , the particulars of the auditor appointed by such body corporate

    Provided that a body corporate governed under clause (e) of sub-rule (1) shall provide details of appointment of its auditor in Form NFRA1.

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