I want to strike off my defunct private limited company in Tirunelveli — what is the procedure?

Detailed Legal Analysis

To strike off a defunct private limited company in Tirunelveli, you must follow the procedure outlined under the Companies Act, 2013, specifically under Section 248.

Here are the steps involved in the process:

• Eligibility Criteria:
  • The company must not have any outstanding debts.
  • It should not be involved in any ongoing legal proceedings.
  • The company must have filed all necessary returns and documents with the Registrar of Companies (RoC).
• Board Resolution:
  • Hold a Board Meeting to approve the decision to apply for striking off the company.
  • Pass a resolution to seek the strike-off, ensuring that all directors agree to the decision.
• Application Filing:
  • Prepare an application in Form STK-2, which should include the company’s name, registered office address, and other details.
  • The application must be signed by a director and the company secretary (if any).
  • File the application with the Registrar of Companies along with the required fees.
• Public Notice:
  • The Registrar will publish a notice in the Official Gazette and may also place the notice on the company’s website.
  • This notice allows any objections to be raised within a stipulated time frame (usually 30 days).
• Approval for Striking Off:
  • If there are no objections raised, the Registrar will issue a Certificate of Strike Off in Form STK-7.
  • This certificate serves as conclusive evidence that the company is dissolved.

Additionally, ensure compliance with the provisions of the Income Tax Act, 1961. It is advisable to obtain a No Objection Certificate (NOC) from the Income Tax Department to avoid future tax liabilities.

Relevant laws include:

• Companies Act, 2013 - Section 248
• Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016

By following these steps, you can successfully strike off your defunct private limited company in Tirunelveli.