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 u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment


