Company secretary appointment as part-time director need not have Central Government approval if no substantial management powers are conferred.
Appointment of a whole time company secretary as a part time director does not require prior Central Government approval provided the appointee is not vested with substantial powers of management; the controlling test is whether substantial managerial authority is conferred on the secretary in the part time director role.

Striking off under section 560 now requires affidavit, indemnity bond, and prior notice to the income-tax commissioner.
Registrars must obtain an affidavit from the managing director/whole-time director or two directors confirming no assets or liabilities and inactivity for at least one year supported by audited accounts, secure an indemnity bond from those officers to meet any liabilities post striking off, and issue a notice to the income-tax commissioner with incorporation and address details before removing a company's name from the register, while otherwise complying with the statutory removal procedure.