Belated filing of AOC 4 or MGT 7 or both results in diisqualification u/s 164(2)

yes definitely it will result in disqualification.

now a days non filling of mgt-7 & AOC-4 for a continues period of 2 years ROC send notice and Strike off the company and director will be disqualified under section 164(2)

Thank you Mr. Vimal Kumar Jain. Can you please share me the guideline or notification relating to this?

however RoC issues notification from time to time for assesee those who haven't filed the return by waving the penalty or allow the form to be filed with penalty which is levied by RoC

Using those provision is very rare because the consequences are very high that is why RoC issues such notification or levy high penalty than deactivating DIN

I require guidelines relating to disqualification for belated filing