- !
! ! ! "" "" "" "" #$ #$ #$ #$
- %&#'()
%&#'() %&#'() %&#'()
- !
! ! ! "" "" "" "" #$ #$ #$ #$
- %&#'()
%&#'() %&#'() %&#'()
Strike-off Companies Income-tax Deemed Gifts Share Issue & - - PowerPoint PPT Presentation
Company Law Shell Companies Directors Disqualification CODS 2018 Strike-off Companies Income-tax Deemed Gifts Share Issue & Transfer Strike Off Companies
! ! ! "" "" "" "" #$ #$ #$ #$
%&#'() %&#'() %&#'()
! ! ! "" "" "" "" #$ #$ #$ #$
%&#'() %&#'() %&#'()
*+ ,
,-%"!,
*",%2,34#5
%;%,(<#'(=>
8?,!6
(<+*7#'(=
!! ;+,,,7&DB
! !;, "%
, "('43=)!,"
,,,
!%F,; &" &
%7
85,,* & ++,
,&6 %+&,!+, !
! *!6%
&% ;
&% ; &% ; &% ;
*
* * * +, +, +, +,
B586,
B586, B586, B586,
&!0,
&!0, &!0, &!0,
0* +% ,
0* +% , 0* +% , 0* +% ,
%% 6!,
%% 6!, %% 6!, %% 6!,
! ;B,*
! ;B,* ! ;B,* ! ;B,*
! ;!,I
! ;!,I ! ;!,I ! ;!,I
B
#(,6*7
,*!,,,%7
8
6
"* ,
%
6
! (<@@;
%,
:
+, ;7"39,7>
++ L
++ L ++ L ++ L
++ ,! !*+ &
++ ,! !*+ & ++ ,! !*+ & ++ ,! !*+ &
, " %% ," &
, " %% ," & , " %% ," & , " %% ," & ! %%,+"@9, ! %%,+"@9, ! %%,+"@9, ! %%,+"@9,
+&+,,+& ,
+&+,,+& , +&+,,+& , +&+,,+& , ,%!"%! %,"(9* ,%!"%! %,"(9* ,%!"%! %,"(9* ,%!"%! %,"(9*
*7 %, *7 %, *7 %,+& , +& , +& , +& , ,%!"%! %,"(9 ,%!"%! %,"(9 ,%!"%! %,"(9 ,%!"%! %,"(9* * * *
+& &6 ! ,%!"% +& &6 ! ,%!"% +& &6 ! ,%!"% ! %,"(9* ! %,"(9* ! %,"(9* ! %,"(9*
86&!
,-%"! %2,(4<#
+,* *
"+, "% ! ,,!6
*+, *
:7.(4=#/
:
($34!,-%"! , &"
@&,"* I
!",,; ((
,-%"
, , , 6*7#'(4I
%7! !M3242+*7#'(=
! ,0 % ;+7 ;
6;!%",&
,%! 4('#'(=>
*, *, *,*&++ !, *&++ !, *&++ !, *&++ !,%2,(4=@ %2,(4=@ %2,(4=@ %2,(4=@ ,%!!,,,,%"!!0,, ,%!!,,,,%"!!0,, ,%!!,,,,%"!!0,, ,%!!,,,,%"!!0,,
,
, , , &6"!&,; &, &6"!&,; &, &6"!&,; &, &6"!&,; &, "*7!0 ++6 "*7!0 ++6 "*7!0 ++6 "*7!0 ++6 " " " "
,
, , ,2?,67 2?,67 2?,67 2?,67 !++6,%! !++6,%! !++6,%! !++6,%! ++! , ++! , ++! , ++! , ( ( ( (0"*"!+ 0"*"!+ 0"*"!+ 0"*"!+ "++! "++! "++! "++!
, , , %&#'()@(
, , ,
++!7"% ;!*+ ,
"6%!%* ,!
",-%"!,
*,6>
*#'2B
*#(2B=
*#@#@#@
*44
*#@2B
*% ,7+>
;
,@''''2
*+ , 6 ;,,!*
!,"!*+ ,,%!0""%2,#<)
,!% "!%* ,"%
B,,!*,%+O%!!
! 70 ",!*
! ,#<)#3#*++!7
*+ ,*6"*,"
P";,*6 * ";,*6 * ";,*6 * ";,*6 * "!*+ &"*;," "!*+ &"*;," "!*+ &"*;," "!*+ &"*;," *7, *7, *7, *7,
P,! , *0 ;++! %2, ,! , *0 ;++! %2, ,! , *0 ;++! %2, ,! , *0 ;++! %2, #<) ! !,, #<) ! !,, #<) ! !,, #<) ! !,,
P8""!"!*+ & ",,,6 8""!"!*+ & ",,,6 8""!"!*+ & ",,,6 8""!"!*+ & ",,,6
P%% ++! "*6" %% ++! "*6" %% ++! "*6" %% ++! "*6" * * * *
P++B7% ++B7% ++B7% ++B7%
!** !7%, ,, (
!& ; 7%, ,,2+ ,"
,
,*+ ,%
A , ;
,
,
,
,
,
,
!7,6
! , , ! *"
,0+, ," &; ,
"
%7!
! ! ! ""!7," ""!7," ""!7," ""!7," ,+ 0,7, ,%! ,+ 0,7, ,%! ,+ 0,7, ,%! ,+ 0,7, ,%!7, 7, 7, 7,
%7, %7, %7, ""! ""! ""! ""!F F F F
%7, *BJ3 8 ;,
%7, *BJ3 8 ;, %7, *BJ3 8 ;, %7, *BJ3 8 ;, ;%; ;%; ;%; ;%; ; ; ; ;8 ;, 8 ;, 8 ;, 8 ;, ,++ ,++ ,++ ,++E E E E, ! , ! , ! , ! 6 !% ;%; ;6 !% 6 !% ;%; ;6 !% 6 !% ;%; ;6 !% 6 !% ;%; ;6 !% ;%; ,++76 ;!!% ;%; ,++76 ;!!% ;%; ,++76 ;!!% ;%; ,++76 ;!!% ! ! ! !;, ;, ;, ;,""!" ""!" ""!" ""!" !*+ & !*+ & !*+ & !*+ & ,,% ,,% ,,% ,,%
*+ &
,,% %2,
&+, ;;67&
B*&+,,", ",
8
++! B", *&
*+ &,*", *
,,O%, *"
P;+, 6 ;+, 6 ;+, 6 ;+, 6
P%!!,, "7%, ,,, %!!,, "7%, ,,, %!!,, "7%, ,,, %!!,, "7%, ,,,
P,! % "7%, ,, ,! % "7%, ,, ,! % "7%, ,, ,! % "7%, ,,
P*+ & -% *+ & -% *+ & -% *+ & -% G G G G ,+ ,7&"""!-% ,+ ,7&"""!-% ,+ ,7&"""!-% ,+ ,7&"""!-%
P7&"!,"+6 7&"!,"+6 7&"!,"+6 7&"!,"+6 !*+ & -% !*+ & -% !*+ & -% !*+ & -%
,,,,* "!*+ &,%!0""
#<)=.*+ ,!/
*+ &?,,
,, 5,
%,+ ,7& ,
C ,!% ,"*2,0
727 ;,0
B
B
:
: : :
+! ;,&% +;,, +! ;,&% +;,, +! ;,&% +;,,
:
: : :+! ;,7 ;! *+ +! ;,7 ;! *+ +! ;,7 ;! *+ +! ;,7 ;! *+
:
: : :+* ++,+ ; +* ++,+ ; +* ++,+ ; +* ++,+ ;
:
: : :+ &+! ;,& + &+! ;,& + &+! ;,& + &+! ;,& + ; + ; + ; + ;
:
: : :
+,!% +! ;,7 +,!% +! ;,7 +,!% +! ;,7
34#5
, , , +#'(=
8
6%EC!6",,,L
*, *+ ,",,
98!6">
&
**67+&
+& **67+&
!6, &,%*"* &
:%! ,
;;;6%"!5!,,
!*
85!+ ,
6, 7% ;7
!6,%! ,
!6,%; -%! ,
85!+ ,
:
"6%,+%7&
,, !6I
B ,"
B ," B ," B ,"", ", ", ",;, ;, ;, ;, 7% ; 7% ; 7% ; 7% ; !+6, ," !+6, ," !+6, ," !+6, ,"3' 3' 3' 3'1 1 1 1
,;, +" , R ,;, +" , R ,;, +" , R 7% ;7? 7% ;7? 7% ;7? 7% ;7?1 1 1 1
!"# !"# !"# $%& $%& $%& $%&
3'++,B ,""6+* ;, 3'++,B ,""6+* ;, 3'++,B ,""6+* ;,1 1 1 1
" " " " '""" $($%& '""" $($%& '""" $($%& '""" $($%&
6";",**67
!%!, ,",,()0,
:%7!,"!-%, ,
<$(
<$( <$( <$(G G G G !,+6%, ,() !,+6%, ,() !,+6%, ,() !,+6%, ,()
<$<
<$< <$< <$<G G G G ",%7O!,34#,*+%&6% ",%7O!,34#,*+%&6% ",%7O!,34#,*+%&6% ",%7O!,34#,*+%&6% ,(3 ,(3 ,(3 ,(3
+&
**
,
&
!;!
;,
;,
!%+%,
&0"
6
+%,L +%,L +%,L
7 7 7 7
,,L ,,L ,,L
! ! ! !
,," ,," ,,",+%,L ,+%,L ,+%,L ,+%,L
,,"" ,,"" ,,""+ ,L + ,L + ,L + ,L
& & & ,! ,! ,! ,! ,! L ,! L ,! L ,! L
" " " "
& & & & ,! ,! " ,! ,! " ,! ,! " ,! ,! " ,+%,L ,+%,L ,+%,L ,+%,L
; ; ; ;
+%," +%," +%," +%,"+, " +, " +, " +, " 7 7 7 7" " " "
!"&)" !"&)" !"&)" !"&)"
6% 6% 6% 6% +%, +%, +%, +%,
E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%,
E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%,
E E E +%, +%, +%, +%,
E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%,
%; %; %; E E E E +%, +%, +%, +%,
E E E +%, +%, +%, +%,
C
*
('#@6
('#@6 ('#@6 ('#@6G G G G *+ ! 2,, *+ ! 2,, *+ ! 2,, *+ ! 2,,
('#@6
('#@6 ('#@6 ('#@6G G G G ++6 ++6 ++6 ++6;%,!7 ;%,!7 ;%,!7 ;%,!7 %, %, %, %,
('#@6
('#@6 ('#@6 ('#@6G G G G ++6 ++6 ++6 ++6% 6,&%! % 6,&%! % 6,&%! % 6,&%! ,% ,% ,% ,%
('#@6
('#@6 ('#@6 ('#@6G G G G ++6 ++6 ++6 ++6,+, ,+, ,+, ,+,
&
<=
<= <= <=
G G G B2++ "C B2++ "C B2++ "C B2++ "C
<=6
<=6 <=6 <=6G G G G *;* "*;*! *;* "*;*! *;* "*;*! *;* "*;*!
<=
<= <= <=
6 6 6G G G G *;* ""; *;* ""; *;* ""; *;* ""; !*+ ,,,7 ;,,,%7O!! !*+ ,,,7 ;,,,%7O!! !*+ ,,,7 ;,,,%7O!! !*+ ,,,7 ;,,,%7O!! ! , ! , ! , ! ,
<= <= <=
6 6 6
G G G *;* "7 0,, ! 7& *;* "7 0,, ! 7& *;* "7 0,, ! 7& *;* "7 0,, ! 7&
<= <= <=
67 67 67
G G G *;",% ;! *;",% ;! *;",% ;! *;",% ;!
<=
<= <= <=
6! 6! 6!
G G G *;""; !*+ &,, *;""; !*+ &,, *;""; !*+ &,, *;""; !*+ &,, 7 ;,,,%7O!! ! , 7 ;,,,%7O!! ! , 7 ;,,,%7O!! ! , 7 ;,,,%7O!! ! ,
&
<= <= <=
6! 6! 6!
1 1 1 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ ,,7&+!,,! ,,7&+!,,! ,,7&+!,,! ,,7&+!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0 ,%!!,,! ,%!!,,! ,%!!,,! ,%!!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0
<=
<= <= <=
6!7 6!7 6!7
1 1 1 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ ,,7 ;,, ,,7 ;,, ,,7 ;,, ,,7 ;,,7& 7& 7& 7&+!,,! +!,,! +!,,! +!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0
,%!!,,! ,%!!,,! ,%!!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0
<=6
<=6 <=6 <=61 1 1 1 ," ," ," ,",,%",,7& ,,%",,7& ,,%",,7& ,,%",,7& ,% ;!*+ & ,!*"*; ,% ;!*+ & ,!*"*; ,% ;!*+ & ,!*"*; ,% ;!*+ & ,!*"*; ,,"*;!*+ & ,,"*;!*+ & ,,"*;!*+ & ,,"*;!*+ &
<=6 <=6 <=61 1 1 1 " " " " 7&, 7&, 7&, 7&, ,!* ,!* ,!* ,!*" " " " *;* *;* *;* *;* " " " "!+,, !+,, !+,, !+,,7 ; 7 ; 7 ; 7 ;, , , , *;* ; *;* ; *;* ; *;* ;! ! ! !,%7O!! ! , ,%7O!! ! , ,%7O!! ! , ,%7O!! ! ,
*
34#
85*+ "!+7&
*+ &
*+ & *+ & *+ & !+%7!,%7, & !+%7!,%7, & !+%7!,%7, & !+%7!,%7, & , , , ,
A %!+% 0 ;"*A!*+ &
A %!+% 0 ;"*A!*+ & A %!+% 0 ;"*A!*+ & A %!+% 0 ;"*A!*+ & A"% ," ('#@ A"% ," ('#@ A"% ," ('#@ A"% ," ('#@
"!*+ ,
"!*+ , "!*+ , "!*+ ,G G G G ,%+ ,%+ ,%+ ,%+ !*+ , !*+ , !*+ , !*+ ,G G G G
<32#'(4(<4#'(4 <32#'(4(<4#'(4 <32#'(4(<4#'(4
A7 ",,%",,
%((C2((CL
%((C2((CL %((C2((CL %((C2((CL
,"! "7, 6%",,,,
,"! "7, 6%",,,, ,"! "7, 6%",,,, ,"! "7, 6%",,,, !% ; ;7,,,7 ;;0 !% ; ;7,,,7 ;;0 !% ; ;7,,,7 ;;0 !% ; ;7,,,7 ;;0 1 1 1 1 + ,!+&;,*0,! !, + ,!+&;,*0,! !, + ,!+&;,*0,! !, + ,!+&;,*0,! !, " !,, &7%, ,,!**! " !,, &7%, ,,!**! " !,, &7%, ,,!**! " !,, &7%, ,,!**! ;,",* % ;,",* % ;,",* % ;,",* %
% % % % ((C ((C ((C ((C
& & & & A A A A %!, %!, %!, %!, "* "* "* "*; ; ; ;
6! 6! 6! 6% 6% 6% 6%
* * * A% A% A% A% !;! !;! !;! !;! !! , ;, !! , ;, !! , ;, !! , ;, + ;,,!%+%, + ;,,!%+%, + ;,,!%+%, + ;,,!%+%, &0" &0" &0" &0" A A A A %!, %!, %!, %!, "* "* "* "*; ; ; ;
6! 6! 6! 6% 6% 6% 6%
* * * A% A% A% A%
,E ,E ,E ,E !%, !%, !%, !%, K% K% K% K% C -% C -% C -% C -%
K%,E K%,E K%,E K%,E !%, !%, !%, !%, !6%;8 !6%;8 !6%;8 !6%;8 B ,! 6% B ,! 6% B ,! 6% B ,! 6% 8 8 8 8 * * * * K% 8 K% 8 K% 8 K% 8 ,! ,! ,! ,! ,+! ,+! ,+! ,+!
K% 8 K% 8 K% 8 ,! ,! ,! ,! ,+!", ,+!", ,+!", ,+!",
AT
T
&*% "
&*% " &*% " &*% "B+,,B"% B+,,B"% B+,,B"% B+,,B"% !*" !*" !*" !*" & & & &
&*% , ,,, !% ;
&*% , ,,, !% ; &*% , ,,, !% ; &*% , ,,, !% ;% *, % *, % *, % *, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, +, 6%" & +, 6%" & +, 6%" & +, 6%" &,, ,, ,, ,,
T
T
T
T
8-%&+
8-%&+ 8-%&+ 8-%&+1 1 1 1%+!+ %+!+ %+!+ %+!+
*%
*% *% *% ,+"+&* "6 , ,+"+&* "6 , ,+"+&* "6 , ,+"+&* "6 , +" ! +" ! +" ! +" !
6 7 !7"" ," 6 7 !7"" ," 6 7 !7"" ," 6 7 !7"" ,"
E
E E E !% ; ;67 ! , !% ; ;67 ! , !% ; ;67 ! , !% ; ;67 ! , +,+! +,+! +,+! +,+!
6, "
6, " 6, " 6, "5 5 5 5 B+ B+ B+ B+,, ,, ,, ,,B"% B"% B"% B"%
5 " 5 " 5 "5!,, 5!,, 5!,, 5!,,65+&7 65+&7 65+&7 65+&7%2, %2, %2, %2, ((3 ((3 ((3 ((3
C ,!
C ,! C ,! C ,! 7, 7, 7, 7,
;
; ; ; 7, ,"6 , 7, ,"6 , 7, ,"6 , 7, ,"6 , +&7 ,+!"!%*%6+" !,, +&7 ,+!"!%*%6+" !,, +&7 ,+!"!%*%6+" !,, +&7 ,+!"!%*%6+" !,,
AT%+6%",%!-%&,,
8T%+-%&,!+
!
,,,,
B+ ,
( ( ( (
AT AT AT AT
1 1 1
V V V A28 A28 A28 A28
T
T T T0 06%" 6%" 6%" 6%"
,,, ,,, ,,, 2, 2, 2, 2,%!7& %!7& %!7& %!7&
&*% "
&*% " &*% " &*% "B+,,B"% B+,,B"% B+,,B"% B+,,B"% !*" !*" !*" !*" & & & &
&*% , ,,, !% ;
&*% , ,,, !% ; &*% , ,,, !% ; &*% , ,,, !% ;% *, % *, % *, % *, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, +, 6%" & +, 6%" & +, 6%" & +, 6%" &,, ,, ,, ,,
T06%"7, 2
T06%"7, 2 T06%"7, 2 T06%"7, 2 !% ;M !% ;M !% ;M !% ;M ,*,"B ," ,*,"B ," ,*,"B ," ,*,"B ,"
# # # #
! 0!!% ,+ ! 0!!% ,+ ! 0!!% ,+ ! 0!!% ,+
:! ,,%6% +I
,,%",,
*
:!2,70 "6% I
,,%",,
%
% % %2 2 2 2
!% ; ,, %+ !% ; ,, %+ !% ; ,, %+ 6% 6% 6% 6%
: : :2 6% , 2 6% , 2 6% , 2 6% , %+ %+ %+ %+
2 !% ; , %+, 2 !% ; , %+, 2 !% ; , %+, **&+! ;6% ! **&+! ;6% ! **&+! ;6% ! **&+! ;6% ! ,7 ++6 ,7 ++6 ,7 ++6 ,7 ++6E E E E+ + + +
%2
%2 %2 %2",%!!*+ & !% ; ",%!!*+ & !% ; ",%!!*+ & !% ; ",%!!*+ & !% ; , , , , , %+ , %+ , %+ , %+ 6% 6% 6% 6%
% % %7& 7& 7& 7&,%& ,%& ,%& ,%& % % % %
!,
,+,!* ;5*+ %2,('#@
*",,% ,
++!*;7%!**% &
% ;,
!*+ & ; ,,!6,,,
" !,!6%2,34#
+*O W% !* +*O W% !* +*O W% !* +*O W% !* U$($)(('=@)4= U$($)(('=@)4= U$($)(('=@)4= U$($)(('=@)4=
X#'()* X#'()* X#'()* X#'()*