https://www.taxtmi.com/circulars?id=10106 Regional Directors/ROCs must process prior section 560 applications and adopt a new affidavit clause (Annexure B, 6A) affirming the company "has no assets and no liabilities" as of the affidavit date. The "no assets and no liabilities" condition is mandatory for SES eligibility. Companies deemed defunct remain eligible but must comply with SES filing requirements-including affidavits, accounts and indemnities-before ROC will effect strike-off. Timely-filed applications may be rectified later; residence and identity proofs may be attested by Gazetted Officers or by Chartered Accountants/Company Secretaries, with affidavits as alternatives; section 25 companies are excluded. en-us Tue, 10 May 2005 00:00:00 +0530 Fri, 10 Jun 2011 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10106 Regional Directors/ROCs must process prior section 560 applications and adopt a new affidavit clause (Annexure B, 6A) affirming the company "has no assets and no liabilities" as of the affidavit date. The "no assets and no liabilities" condition is mandatory for SES eligibility. Companies deemed defunct remain eligible but must comply with SES filing requirements-including affidavits, accounts and indemnities-before ROC will effect strike-off. Timely-filed applications may be rectified later; residence and identity proofs may be attested by Gazetted Officers or by Chartered Accountants/Company Secretaries, with affidavits as alternatives; section 25 companies are excluded. Circulars Companies Law Tue, 10 May 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10106