Change of company name barred until annual filings and matured deposit or debenture defaults are remedied; Form INC.24 and INC.25 procedures apply. Change of name is prohibited where a company has not filed annual returns or financial statements due for filing with the Registrar or has failed to pay or repay matured deposits or debentures or interest thereon; the prohibition is lifted upon filing the required documents or repayment as applicable. An application in Form INC.24 with the applicable fee must be filed for name change, and a new certificate of incorporation in Form INC.25 is issued upon compliance.