A company that has not carried on business for the two immediately preceding financial years, and has not applied for dormant status, can apply to the ROC to strike off its name in Form STK-2. All liabilities must first be settled, and the directors give indemnities and an affidavit. A statement of accounts certified by a Chartered Accountant is attached.
An LLP that has not carried on business for one year or more can apply in Form 24 to strike off its name. Pending annual filings for both companies and LLPs generally need to be completed first. Where there are assets and liabilities, voluntary winding up may be the appropriate route instead.
Key points
- Company: STK-2 with a fee of ₹10,000
- LLP: Form 24 after at least one year of no business
- Settle liabilities and close bank accounts before applying
- Complete pending ROC and tax filings
- Surrender GST and other registrations
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
