The correct answer is: A. 30 days.
The Companies Act, 2013 requires a company to file a copy of its financial statements with the Registrar of Companies within 30 days of the date of its Annual General Meeting. The financial statements must be accompanied by a directors’ report and a balance sheet. The company must also file a copy of its annual return with the Registrar of Companies within 60 days of the date of its Annual General Meeting. The annual return must include information about the company’s directors, shareholders, and registered office.
Option B is incorrect because the Companies Act, 2013 requires a company to file a copy of its financial statements with the Registrar of Companies within 30 days of the date of its Annual General Meeting, not 60 days.
Option C is incorrect because the Companies Act, 2013 requires a company to file a copy of its financial statements with the Registrar of Companies within 30 days of the date of its Annual General Meeting, not 90 days.
Option D is incorrect because the Companies Act, 2013 requires a company to file a copy of its financial statements with the Registrar of Companies within 30 days of the date of its Annual General Meeting, not 120 days.