CBDT Circular Outlines Steps to Restore Struck-Off Companies Under Companies Act 2013, Deadlines Set for NCLT Filings.

The circular from the Central Board of Direct Taxes, dated August 20, 2018, addresses the process for restoring struck-off or de-registered companies under the Companies Act, 2013. It refers to previous directives from December 2017 and April 2018, which instructed the filing of references before the National Company Law Tribunal (NCLT) for company restorations. The Board set a deadline of May 31, 2018, for completing these filings, with a further target in the 2018-19 Central Action Plan to process all necessary cases by August 31, 2018. Regional status reports are required by August 27, 2018, detailing progress and cooperation from relevant authorities.