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Relationship between ROC Filing and Income Tax Filing of a Private Limited Company

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Jahnavi Kala

21 Points Posted on 16 February 2022

Dear Members,

If a private limited company has filed its Income Tax return for all the assessment years since its incorporation, but haven't complied with MCA filing i.e., haven't filed its AOC-4 & MGT-7A for any of the assessment years.

What should be done in this circumstance?

Should all ROC filings be done backdated? Or can it apply for Strike off in SKT-2?

Please guide.

Replies (2)

Quick Summary

This discussion addresses a private limited company that has consistently filed its Income Tax returns but has failed to file its ROC (MCA) forms like AOC-4 and MGT-7A since incorporation. The core question is how to rectify this situation: should backdated ROC filings be completed, or is applying for strike-off via STK-2 a viable option? The advice given highlights that ROC and Income Tax compliances are separate, with ROC filings being regulatory and Income Tax filings concerning revenue. If the company remains operational, AOC-4 and MGT-7 must be filed; otherwise, STK-2 might be applicable.