Exemption to Sec 8, Govt and Pvt Co, What is the implication of GSR 582(E) to 584(E) dated 13-06-2017


should we use literal construction and apply para 2A (ie no defaut in filing u/s 137 and 92) in all kinds of exceptions mentioned in principal notifications? eg apply para 2A in 152(5) also and even in 152(6)&(7)

1 answer

Ravi Staff February 25, 2019

582 — Government Company
583 — Private Company
584 — Section 8 Co
Para 2A is similar in all the 3, and it means if these companies want to take exemptions as specified in notification giving exemption, then for claiming “any” exemption there should not be default in filing to ROC as per Sec 92 & 137
Yes to claim exemption from 152 (6) & (7) there should not be default in filing to ROC as per Sec 92 & 137


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