In case of change in registered office, Companies registered under the Companies Act, 1956 needs to comply with its regulating bodies. Compliances have to be done with the ROC as well with the Income Tax department.
With Registrar of Companies (ROC)
Change in the registered office may be within local limits or outside the local limits or outside the state and compliances needs to be done accordingly.
Here are the basic compliance needs to be done:
- A board meeting is to be held.
- File the notice of Change with ROC in Form No. 18 within 30 days.
- Digitally Sign the Eâ€“Form by the managing director or director or manager of the company.
- The Special Resolution along with explanatory statement is to be filed with ROC within 30 days in E – Form No. 23(along with the necessary fees) except in case of change within local limits.
The above procedures/compliances may include some other requirements which are company specific.
With Income Tax Department
Change in the registered office has to be intimated to the IT department by applying for correction in PAN data in Form 49A.
As the address provided with PAN is used by the Income Tax department for all the communications like sending notices and others to company. So, every company shall update any change in its address to ensure that the IT Department has most current information and to receive notices and other correspondence from the IT Department in time.
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