05 May 2015
A person is director in company which has filed annual returns till 31-03-2011. The status of company is active on mca site. Can this person be appointed as director in another company as the company in which he is already director has not filed annual returns for continuous period of three years. How to determine the last day for this period of three years. Can we as chartered accountant certify DIR-12 in this case
06 May 2015
yes we can certify dir 12 , it is depends on MCA to make status of defaulter or not some times it happens that mca put defaulter status after 4 or 5 years. further date of appointment of director is to be considered for calculating 3 years criteria. company can file form till the mca doesn't declare a company is defaulter.
06 May 2015
But as per new provision a person who is director in company which has not filed annual returns for continuous three years cannot be appointed as director in new company. If three years have passed, then how can CA certify that all provision have been complied with in DIR-12
06 May 2015
We have to file form on behalf of company not that individual director and you ll file form in name of particular company form dir 12 is legal of not we have to certify this as per my view
CAclubindia
