Application for removal of name, before ROC - to be filed only after filing of pending / overdue Financial Statements and Annaul Returns - Companies (Removal of Names of Companies from the Register of Companies) Second Amendment Rules, 2023

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....th May, 2023 G.S.R. 354(E).--In exercise of the powers conferred by sub-sections (1), (2) and (4) of section 248 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, namely:- 1. Short title and commencement.- (1) These rule....

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....er sub-section (1) of section 248 has been initiated by the Registrar, it shall file all pending financial statements under section 137 and all pending annual returns under section 92, before filing the application: Provided also that once notice under sub-section (5) of section 248 has been issued by the Registrar for publication pursuant to the action initiated under sub-section (1) of section....