| Rule | Companies(Removal of Names of Companies from the Register of Companies) Rules, 2016 | Companies(Removal of Names of Companies from the Register of Companies) Second Amendment Rules, 2023 | Comments |
| Rule 4 sub rule (1) | “Provided that the company shall not file an application unless it has filed overdue financial statements under section 137 and overdue annual returns under section 92, up to the end of the financial year in which the company ceased to carry its business operations: Provided further that in case a company intends to file the application after the action under 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 248, a company shall not be allowed to file the application under this sub-rule.”. | New proviso is inserted |
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