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Any one person company (opc) when registered under the companies act,2013 in india .there is some mandatory compliances for the one person company like filing of annual return and income tax return in each financial year.
In case of failure on the part of non filing or inproper or incomplete filing of tax return or annual return of opc attract huge penalty or in some critical case disqualification of director or mandatory closure of company .
Mandatory annual compliance of one person company are as follows:-