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of <h1>Companies Must File Overdue Financials Before Applying for Name Removal Under Amended Rules Effective May 10, 2023.</h1> The Ministry of Corporate Affairs has amended the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, effective from May 10, 2023. Under the new rules, companies must file overdue financial statements and annual returns before applying for removal from the register. If a company seeks removal after the Registrar has initiated action under section 248(1), it must submit all pending financial statements and returns. Once a notice under section 248(5) is issued, the company cannot apply for removal. These amendments ensure compliance before name removal applications are processed.
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