Companies (Removal of Names of Cos from Register of Companies) Amendment Rules 2022  

The Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022

Notice of defect in Form STK-2 to be given by Registrar of Companies (RoC) in Form STK-1

Rule 4 of the n the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 has been amended to provide that where the Registrar, on examining the application made in Form STK-2, finds that it is necessary to call for further information or finds such application or any document annexed therewith is defective or incomplete in any respect, he shall inform to the applicant to remove the defects and re-submit the complete Form within fifteen days from the date of such information, failing which the Registrar shall treat the Form as invalid in the electronic record, and shall inform the applicant, accordingly.

After the re-submission of the Form or document, if the Registrar finds that the Form or document is defective or incomplete in any respect, he shall give further time of fifteen days to remove such defects or complete the Form, failing which the Registrar shall treat the Form as invalid in the electronic record and shall inform the applicant, accordingly.

Any re-submission of the application in Form STK-2 made prior to the commencement of the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022 shall not be counted for the purposes of reckoning the maximum number of re

Further, Form No. STK1 (Notice by Registrar for removal of name of a company from the register of companies), Form No. STK –5 (Public Notice) and Form No. STK-5A (Public Notice) has been substituted.

Download MCA Notification Click Here >>

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• 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