General Circular no. 04 /2014
No. Il32l20I3- CL V (ft. File)
Government of India
Ministry of Corporate Affairs
5m Floor, AWing, Shastri Bhavan,
Dr. R P Road, New Delhi-l10001.
Dated:25103120L4
To
All Regional Directors,
All Registrar of Companies,
All the Stakeholders,
Subject: Clarification with regard to section 180 of the Companies Act, 2013.
Sir,
This Ministry has received many representations regarding various difficulties arising out of im
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