{"id":64,"date":"2019-07-12T12:12:08","date_gmt":"2019-07-12T06:42:08","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=64"},"modified":"2020-01-15T12:25:06","modified_gmt":"2020-01-15T06:55:06","slug":"condonation-of-delay-scheme-cods-2018","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/condonation-of-delay-scheme-cods-2018\/","title":{"rendered":"Condonation of Delay Scheme (CODS) 2018"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/condonation-of-delay-scheme-cods-2018\/#Introduction\" title=\"Introduction\">Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/condonation-of-delay-scheme-cods-2018\/#Who_will_avail_of_the_scheme\" title=\"Who will avail of the scheme?\">Who will avail of the scheme?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/condonation-of-delay-scheme-cods-2018\/#Who_cannot_profit_from_the_plan\" title=\"Who cannot profit from the plan?\">Who cannot profit from the plan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/condonation-of-delay-scheme-cods-2018\/#Summary_of_the_Scheme\" title=\"Summary \u00a0of the Scheme\">Summary \u00a0of the Scheme<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Over three lakh directors have been lately disqualified by the Ministry of Corporate Affairs for persistent default in filing enterprise annual return. The <a href=\"https:\/\/aktassociates.com\/blog\/steps-to-check-company-registration-status-with-mca\/\">Ministry of Corporate Affairs (MCA)<\/a> has now announced the Condonation of delay Scheme to offer a possibility for disqualified directors to regularise compliance. In this article, we have a look at salient capabilities of the Condonation of delay Scheme (CODS) alongside the MCA circular on Condonation of delay Scheme.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-467 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/Condonation-of-Delay-Scheme-CODS-2018.jpg\" alt=\"Condonation of Delay Scheme (CODS) 2018\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/Condonation-of-Delay-Scheme-CODS-2018.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/Condonation-of-Delay-Scheme-CODS-2018-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/Condonation-of-Delay-Scheme-CODS-2018-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The Condonation of Delay Scheme (CODS) might be operational from 1st January 2018 to 30th April 2018 &#8211; a length of 3 months only. in the course of this period, the <a href=\"https:\/\/aktassociates.com\/blog\/din-ekyc-due-date-required-documents-procedure\/\">DIN ( Director Identification Number )<\/a> of disqualified directors might be re-activated quickly to facilitate Directors of defaulting companies to document all past due to annual returns. After the end of the 3-month duration, if the Director of a defaulting company didn&#8217;t utilize the scheme and regularise compliance, his\/her DIN \u00a0( Director Identification Number) will be deactivated and he\/she would be disqualified for a duration of five years. as a result, it&#8217;s really helpful for all directors of disqualified companies to utilize this scheme to regularise compliance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_will_avail_of_the_scheme\"><\/span>Who will avail of the scheme?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A<\/span> <span style=\"font-weight: 400;\">company registered<\/span><span style=\"font-weight: 400;\"> underneath the businesses Act (1956 or 2013), that has defaulted in filing its financial statements or Annual Returns for an endless amount of 3 years with the Registrar of firms (ROC).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is either a document, i.e. either financial or annual return.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_cannot_profit_from_the_plan\"><\/span>Who cannot profit from the plan?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\"> Organizations whose names are struck off the enroll of organizations u\/s.248(5) of the Companies Act, 2013.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Organizations that aren&#8217;t a &#8216;defaulting organization&#8217;, i.e., organizations who have made default in recording its yearly return or monetary proclamation for under three years.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">It proposes that there are organizations whose names are NOT struck off the enroll u\/s.248(5) of the Companies Act, 2013 notwithstanding their failures to record yearly returns or financial statements for a nonstop time of three years. Furthermore, the irregularity is that the organizations who have neglected to record the said archives for just two back to back years are strikes off by ROC u\/s.248(5) of the Companies Act 2013 !!!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is so because according to by Section 248(1)(d) of the Act, where ROC has a sensible reason to trust that, in addition to other things, an company has not done any business or activity for a time of two immediately preceding financial years and has not connected for a status of lethargic organization u\/s.455 of the Act.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2319\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Summary_of_the_Scheme\"><\/span>Summary \u00a0of the Scheme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/aktassociates.com\/blog\/private-limited-company-annual-filing-compliances-procedure\/\"><span style=\"font-weight: 400;\">Private Limited Company<\/span><\/a><span style=\"font-weight: 400;\"> (LLP Company), One individual company (OPC), Section 8 Company, Limited Company and other organizations that are enrolled in India are required to record yearly return with MCA (Minister of Corporate Affairs) every year. Under the new Company Act 2013, Directors of organizations which have defaulted in recording yearly return endless for a time of three years are an obligated disqualification. On disqualification, the Director would be notable to consolidate another company or go about as Director of a current company for a time of three years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In accordance with the Companies Act, 2013, the Ministry of Corporate Affairs has as of recently started &#8220;striking-off&#8221; defaulting organizations (company) and has precluded 3,09,614 Directors related with organizations that neglected to the financial statement or yearly returns for a consistent time of three budgetary years 2013-14 to 2015-16.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any Inquiry related Condonation of Delay Scheme, DIN (<\/span> <span style=\"font-weight: 400;\">Director Identification Number<\/span><span style=\"font-weight: 400;\"> ) KYC update, GST Return Filing, Income Tax Return Filing, <a href=\"https:\/\/aktassociates.com\/blog\/procedure-for-registration-under-gst\/\">GST Registration<\/a>, TDS Return Filing, <a href=\"https:\/\/aktassociates.com\/blog\/tds-deduction-on-property\/\">TDS on Property Filing<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Email us: cs@aktassociates.com<\/span><\/p>\n<p><span style=\"font-weight: 400;\">contact: 8080809061<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Over three lakh directors have been lately disqualified by the Ministry of Corporate Affairs for persistent default in filing &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Condonation of Delay Scheme (CODS) 2018\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/condonation-of-delay-scheme-cods-2018\/#more-64\">Read more<span class=\"screen-reader-text\">Condonation of Delay Scheme (CODS) 2018<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Director Disqualification | Condonation of Delay Scheme 2018 AKT Associates<\/title>\n<meta name=\"description\" content=\"Condonation of Delay Scheme, 2018. 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