INCOME TAX

F. No. 225/423/2017-ITA-II(Part)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, New Delhi

Dated, the 20th of August, 2018

To

All Principal Chief Commissioners of Income Tax/ Principal Director Generals of Income Tax,

Sir/Madam,

Subject: Filing of references for restoration of struck-off/de-registered companies under the Companies Act, 2013 – reg.

Kindly reference is invited to Board’s letters dated 29.12.2017 and 18.04.2018 on the above mentioned subject.

2. Vide letter dated 29.12.2017 in file of even no. (copy enclosed), the Board had issued necessary directions regarding filing of references before NCLT for restoration of struck-off/de-registered companies under the Companies Act, 2013. Upon further consideration of the matter, the Board vide letter dated 18.04.2018 (copy enclosed) had directed to expedite the exercise of filing references in case of struck-off/de-registered companies and complete it in a time bound manner by 31.05.2018. Subsequently, in Central Action Plan for financial year 2018-19, a target has also been set for identifying, processing and filing of references before NCLT in all cases requiring restoration of companies in the records of the RoC by 31.08.2018.

3. In this regard, I am directed to state that a status report in this matter in respect of your Region (as on 15.08.2018), incorporating the number of cases in which reference is required to be made, number of cases in which references have been made, number of pending cases where reference is yet to be made, list of revived companies and a general note on extent of cooperation being given by the MCA/Regional RoCs/NCLT in the process may be furnished to Member (IT&C) urgently by 27.08.2018.

4. This issues with approval of member (IT&C), CBDI.

Enclosure(s): As Above.

-Sd-

(Rajarajeswari R.)

Under Secretary (ITA-II)