This document explains the concept of a Dormant Company as defined under Section 455 of The Companies Act, 2013. It outlines the criteria for a company to be considered dormant, including having no significant accounting transactions and specific director requirements based on company type. The guide details the process of obtaining dormant status, the necessary documentation, and how to revitalise a dormant company back to active status. It also covers annual filing requirements and consequences of non-compliance, making it a valuable resource for businesses and company secretaries.