Application for removal/Strike off company name to be made to Registrar, Centre for Processing Accelerated Corporate Exit (C-PACE)
MCA vide Notification dated 17.04.2023 has notified Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2023 w.e.f. 1st May 2023.
With effect from 1st May 2023, all applications under section 248(2) of the Companies Act 2013Â for removal of company name shall be made to C-PACE and not to the Registrar of Companies (RoC).
Section 248 of the Companies Act gives power to RoC to to Remove Name of Company from Register of Companies which remain defuncts
Accordingly Form STK-2, Form STK-6 and Form STK-7 has also been modified.
- Penalty for late supply of goods allowable deduction u/s 37 being not a crime or prohibited activity
- Interest received from Cooperative banks allowable deduction u/s 80P to a Cooperative Society
- SC to decide distinction in employees & employer contribution to PF, ESI for allowability u/s 43B
- No liability to collect TCS u/s 206C (1C) from person involved in illegal mining – SC
- Receipts mentioning that it was towards corpus, donation assumed to be for corpus of trust
