The requirement of filing declaration by a company before commencement
of business or exercising its borrowing powers has been dispensed with
under the Companies (Amendment) Act, 2015. Accordingly companies are
no longer required to file e-form INC-21 with the Registrar through
MCA portal
Read the below link
http://www.mca.gov.in/Ministry/pdf/AmendmentAct_2015.pdf
Regards,
ACA SUMIT PAROLIA
S PAROLIA & ASSOCIATES
Practicing Chartered Accountants
Kolkata
E-mail:
Ca.pa...@gmail.com
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