https://www.taxtmi.com/circulars?id=53050 The Ministry clarifies that for companies that filed balance sheets and annual returns on or after 01/04/2014 but prior to launch of CLSS 2014, disqualification under clause (a) of sub section (2) of section 164 shall apply only to prospective defaults by such companies. en-us Wed, 15 Oct 2014 00:00:00 +0530 Thu, 16 Oct 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53050 The Ministry clarifies that for companies that filed balance sheets and annual returns on or after 01/04/2014 but prior to launch of CLSS 2014, disqualification under clause (a) of sub section (2) of section 164 shall apply only to prospective defaults by such companies. Circulars Companies Law Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53050