Page 56 - DTPA Journal Aug 18

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

company as its registered office; and TAN and ST2 etc and inform to all the Government
iv. proof of evidence of any utility service like departments, banks, customers and others wherever
telephone, gas, electricity, etc. depicting required.
the address of the premises in the name of FAQs:-
the owner or document, as the case may 1. What to do if I receive a show cause notice
be, which is not older than two months. (SCN) for not complying under section 12(1)?
If documents are in order, new Certificate of The company must ensure that the registered office
incorporation shall be issued by the Registrar of the is functional at all times. The Registrar of
state in whose jurisdiction the registered office has Companies (ROC) may send correspondences to
shifted to, within 30 days. the company. In case any letter or document goes
IV. ACTIONS TO BE TAKEN POST OBTAINING undelivered then the Department may issue a
THE NEW CERTIFICATE OF Show Cause Notice (SCN) regarding maintenance
INCORPORATION:- of registered office. In case of issue of any SCN the
company shall have to go for adjudication.
·Make alteration in the MOA with respect to the state
in every copy of Memorandum. 2. What are the compliances for shifting of
registered office of an NBFC Company?
·Each stationery, banner, signboard, bills, invoice etc.
should show the new address and necessary advice In case of a NBFC company a No Objection
should be sent to shareholders, debenture holders, and Certificate (NOC) is required from the Reserve
other concerned parties. Bank of India (RBI). Any non-compliance is to be
first complied with and only then can the company
·Necessary changes are required to be made in the proceed with shifting.
letter heads, books, records etc. of the company. The
necessary changes are required to be made in PAN,
Summary of Forms:

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