Page 54 - DTPA Journal Aug 18

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

practicable date, preceding the date of filing the Government(Regional Director) in Form INC
application to Central Government but not 23(Rule 30) within 30 days of making the public
exceeding more than one month. announcement seeking approval for the alteration
b) Prepare an affidavit signed by the Company of Memorandum of Association with regard to
Secretary of the company, if any and not less shifting of the registered office of the company from
than two directors of the company, one of whom one state to another along with the prescribed fees
shall be managing director, if any, to the effect and shall be accompanied by the following
that no employee shall be retrenched as a documents:-
consequence of shifting of registered office [NOTE: A copy of the application with complete
from one state to another. annexures is to be served to the Registrar and Chief
II. FILING OF FORM INC 23 ALONG WITH Secretary of the State Government or Union
ATTACHMENTS Territory]
10) Application to be made to the Central

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