Company strike-off rules: fee doubled and firms must file overdue financial and annual returns before applying for removal. The amendments raise the Rule 4 application fee to ten thousand rupees and require companies to file all overdue AOC-4/AOC-4 XBRL and MGT-7 returns up to the financial year in which they ceased operations before filing Form STK-2; if the Registrar has initiated action, pending returns must be filed before STK-2 and filing is barred once a Form STK-7 notice is issued. The amendments also mandate submission of a statement of accounts in Form STK-8 and add a compliance confirmation to Form STK-4.
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Company strike-off rules: fee doubled and firms must file overdue financial and annual returns before applying for removal.
The amendments raise the Rule 4 application fee to ten thousand rupees and require companies to file all overdue AOC-4/AOC-4 XBRL and MGT-7 returns up to the financial year in which they ceased operations before filing Form STK-2; if the Registrar has initiated action, pending returns must be filed before STK-2 and filing is barred once a Form STK-7 notice is issued. The amendments also mandate submission of a statement of accounts in Form STK-8 and add a compliance confirmation to Form STK-4.
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