Page 50 - DTPA Journal Aug 18

DTPA - J | 2017-18 | Volume 3 | August 2018

SHIFTING OF REGISTERED OFFICE FROM

ONE STATE TO ANOTHER

Aayushi Jain

Every company shall have a registered office capable of ·Location of majority of customers
receiving and acknowledging all communications and
notices as may be addressed to it. The company shall ·Location of majority of its stakeholders
intimate the Registrar of Companies (hereinafter ·Tax benefits available in the respective state
referred to as 'ROC') the details of its registered office ·Better management of the company
either in the SPICe Form during the incorporation of the
company or by filing Form INC 22 within 30 days of its Shifting of registered office can be categorized as
incorporation. Moreover every company on its follows:
incorporation, shall state in the Memorandum of A. Change of situation of the registered
Association, the domicile clause. Maintenance of a office within the jurisdiction of the same
registered office is mandatory under the provisions of Registrar.
law. A company may shift its registered office for various This method is known as change in the address
reasons such as: of the registered office. In this case the
·Ease in conducting business company has to file Form No. INC-22 along
with the prescribed fees. (Rule 27).

Image showing change in the address of the registered office within the same state.
B. Shifting of registered office from the 23 (Rule 28) along with the prescribed
jurisdiction of one Registrar to another fees and the following documents:-
within the same state. a) Board Resolution for shifting
1. No company shall change the place of its of registered office;
registered office from the jurisdiction of b) Special resolution passed by
one Registrar to the jurisdiction of another the members of the company
Registrar within the same State unless approving the shifting of
such change is confirmed by the Regional registered office;
Director on an application made in this
behalf by the company in Form No. INC- c) A declaration given by the Key
Managerial Person or any two

47 | Direct Taxes Professionals' Association - Journal www.dtpa.org