disqualification 164

failure for filing financial state or annual returns for cont period of 3 years means

not filing of both for 3 yers or not filing of any one for 3 yrs ??
Replies (3)
default in filing any of the two will attract 164
i.e. aggar F.S. nahi diya toh bhi disq. or aggar Annual return nahi diya toh bhi disq. aur aggar dono hi nahi diya toh bhi disq. hoga
fs nai diya for 3 yrs and AS 2 yrs nai diya 3 rd yr diya then can v say he is disq as he did not file FS for 3 yrs
FS nahi diya then he will be disqualified then no question arise whether default in Annual statement or not and vice versa

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