law: Companies Act, 2013 
  136.
  
    Right
  
  of member to copies of audited financial statement.
  1.      Without prejudice to
  
  the provisions of section 101, a copy of the financial statements, including
  
  consolidated financial statements, if any, auditor’s report and every other
  
  document required by law to be annexed or attached to the financial statements,
  
  which are to be laid before a company in its general meeting, shall be sent to
  
  every member of the company, to every trustee for the debenture-holder of any
  
  debentures issued by the company, and to all persons other than such member or
  
  trustee, being the person so entitled, not less than twenty-one days before the
  
  date of the meeting:
  Provided
  
  that in the case of a listed company, the provisions of this sub-section shall
  
  be deemed to be complied with, if the copies of the documents are made
  
  available for inspection at its registered office during working hours for a
  
  period of twenty-one days before the date of the meeting and a statement
  
  containing the salient features of such documents in the prescribed form or
  
  copies of the documents, as the company may deem fit, is sent to every member
  
  of the company and to every trustee for the holders of any debentures issued by
  
  the company not less than twenty-one days before the date of the meeting unless
  
  the shareholders ask for full financial statements:
  Provided
  
  further that the Central Government may prescribe the manner of circulation of
  
  financial statements of companies having such net worth and turnover as may be
  
  prescribed:
  Provided
  
  also that a listed company shall also place its financial statements including
  
  consolidated financial statements, if any, and all other documents required to
  
  be attached thereto, on its website, which is maintained by or on behalf of the
  
  company:
  Provided
  
  also that every company having a subsidiary or subsidiaries shall,—
  a.     
  
    place
  
  separate audited accounts in respect of each of its subsidiary on its website,
  
  if any;
  b.    
  
    provide
  
  a copy of separate audited financial statements in respect of each of its
  
  subsidiary, to any shareholder of the company who asks for it.
  1.     
  2.      A company shall allow
  
  every member or trustee of the holder of any debentures issued by the company
  
  to inspect the documents stated under sub-section (1 ) at its registered
  
  office during business hours.
  3.      If any default is made
  
  in complying with the provisions of this section, the company shall be liable
  
  to a penalty of twenty-five thousand rupees and every officer of the company
  
  who is in default shall be liable to a penalty of five thousand rupees.