Monday 15 September 2014

SHIFTING OF REGISTERED OFFICE

this post we will discuss, shifting of Registered office –
  1. Within same city, town or village, or
  2. Out side same city, town or village but within same state.
Notice and verification of change of situation of the registered office
In case of change in registered a notice of change duly verified shall be given to Registrar within fifteen days of such change. [Section 12(4)]
According to Rule 27 of the Companies (Incorporation) Rules 2014, The notice of change of the situation of the registered office and verification thereof shall be filed in Form INC – 22 along with the fee and shall be attached to the said form, the similar documents and manner of verification as are specified for verification of Registered office on incorporation in terms of sub-section (2) of section 12.
Shifting of registered office within the same State
An application seeking confirmation from the Regional Director for shifting the registered office within the same State from the jurisdiction of one Registrar of Companies to the jurisdiction of another Registrar of Companies, shall be filed by the company with the Regional Director in Form INC – 23 along with the fee.
The company shall, not less than one month before filing any application with the Regional Director for the change of registered office.-
  1. publish a notice, at least once in a daily newspaper published in English and in the principal language of that district in which the registered office of the company is situated and circulating in that district; and
  2. serve individual notice on each debenture holder, depositor and creditor of the company, clearly indicating the matter of application and stating that any person whose interest is likely to be affected by the proposed alteration of the memorandum may intimate his nature of interest and grounds of opposition to the Regional Director with a copy to the company within twenty one days of the date of publication of that notice.
In case no objection is received by the Regional Director within twenty one days from the date of service or publication of the notice, the person concerned shall be deemed to have given his consent to the change of registered office proposed in the application.
The shifting of registered office shall not be allowed if any inquiry, inspection or investigation has been initiated against the company or any prosecution is pending against the company under the Act.

No comments:

Taxability of online games

Introduction: 1. Taxability of online winnings before the introduction of section 115BBJ of the Income Tax Act and section 194BA of the Inco...