Socho, Ambala ke ek engineer ne 2023 mein apne side-startup ke liye Private Limited company bana li. Phir job busy ho gayi, idea thanda pad gaya, aur company mein ek rupay ka business nahi hua. Do saal baad accountant ne bola: "Sir, company band to hui nahi, to annual filing ab bhi banti hai." Aur agar woh bhi miss ho gayi, to late fees, director ki disqualification aur RoC ka notice. Is situation mein ek beech ka raasta hai jise bahut kam log jaante hain: dormant company status under Section 455 of the Companies Act, 2013.
Quick Summary
- Dormant status ek "pause button" hai: company zinda rehti hai, compliance halka ho jata hai.
- Application Form MSC-1 mein RoC ko jati hai; certificate Form MSC-2 mein milta hai.
- Har saal Form MSC-3 (audited financial position) FY ke end se 30 din ke andar bharna padta hai.
- ITR-6 phir bhi bharna padta hai. Dormant company ka matlab "no filing" nahi hai.
- Jo company kabhi chalani hi nahi, uske liye strike off zyada saaf option ho sakta hai.
- CCFS-2026 (half fee on MSC-1) 15 September 2026 tak thi; aaj ki date par naye scheme ke liye MCA check karein.
Dormant Company Kya Hoti Hai?
Section 455 mein do tarah ki companies dormant status le sakti hain. Pehli, woh company jo kisi future project ke liye ya koi asset ya intellectual property (jaise brand, domain, patent) hold karne ke liye banayi gayi hai aur jisme koi significant accounting transaction nahi hua. Doosri, inactive company: jisne pichhle 2 financial years mein koi business ya operation nahi kiya, ya koi significant accounting transaction nahi kiya, ya financial statements aur annual returns file nahi kiye.
Yahan "significant accounting transaction" ka matlab hai koi bhi transaction jo in cheezon ke alawa ho: RoC ko fees ka payment, Act ya kisi aur law ki requirement poori karne ke liye payment, Act ki requirement poori karne ke liye shares ka allotment, aur office aur records ke maintenance ka kharcha. Yaani audit fee ya RoC fee dene se company "active" nahi ho jati.
Teen Raaste: Active, Dormant ya Strike Off
Kam activity wali company ke saath teen realistic options hote hain. Koi bhi sabke liye "best" nahi hai, yeh aapke plan par depend karta hai.
| Point | Active (nil activity) | Dormant (Sec 455) | Strike off (STK-2) |
|---|---|---|---|
| Company ka status | Chalu | Chalu, register of dormant companies mein | Naam register se hat jata hai |
| Annual ROC filing | Financial statements aur annual return, har saal | Form MSC-3, FY end ke 30 din ke andar | Naam hatne ke baad nahi, lekin application se pehle pending filings aur dues ki position clear karni padti hai |
| Board meetings | Normal Companies Act schedule | Har half-year mein ek, dono ke beech kam se kam 90 din ka gap | Lagu nahi |
| Income tax return | ITR-6 required | ITR-6 required | Closure tak ITR zaroori; baad ki position CA se confirm karein |
| Future mein wapas chalana | Seedha | Form MSC-4 se active status | Naam wapas lana restoration process hai, mushkil aur costly |
| Kiske liye theek | Jo 6-12 mahine mein shuru karne wale hain | Jo asset/IP/idea hold kar rahe hain ya business baad mein shuru karenge | Jo company kabhi nahi chalani |
Strike off ka detail process alag guide mein hai: Private Limited Company ka Strike Off (STK-2). Sach yeh hai ki Section 248 ke tahat RoC aisi company ko strike off ke liye notice de sakta hai jo do financial years se koi business nahi kar rahi aur jisne dormant status ke liye apply bhi nahi kiya. Isliye "kuch mat karo" sabse risky option hai.
Kaun Apply Kar Sakta Hai: Eligibility
- Company ke khilaf koi inspection, inquiry ya investigation order ya jaari nahi honi chahiye.
- Company ke khilaf kisi bhi law ke under koi prosecution pending nahi honi chahiye.
- Koi public deposit outstanding nahi hona chahiye, aur deposit ya uske interest par default nahi hona chahiye.
- Special resolution pass karna hoga, ya sabhi shareholders ko notice dekar kam se kam 3/4th shareholders (value ke hisaab se) ki consent leni hogi.
- Application ke saath resolutions ki certified copy aur Chartered Accountant dwara certified statement of affairs lagta hai.
Agar company ne bank se loan liya hai ya koi charge create hai, to apply karne se pehle lender ki consent aur charge ki position clear kar lein. MSC-1 ki government fee authorised capital ke slab par depend karti hai. Alag-alag sources alag figure batate hain, isliye exact fee MCA ke current fee table se hi confirm karein. CCFS-2026 ke dauran MSC-1 par sirf aadhi fee lagti thi, lekin yeh scheme 15 September 2026 tak thi.
Dormant Hone Ke Baad Kya Karna Padta Hai
| Compliance | Kab / Kaise |
|---|---|
| Form MSC-3 | Har saal, financial year ke end se 30 din ke andar (yaani 31 March ke FY ke liye 30 April tak). Isme practising CA se audited financial position deni hoti hai. |
| Board meetings | Calendar year ke har half mein ek meeting, dono meetings mein kam se kam 90 din ka gap. |
| Income Tax Return (ITR-6) | Har saal, nil ho tab bhi. Due date company ke audit status par depend karti hai. |
| GST, TDS, bank account | Agar registration hai to nil returns ya cancellation ka decision lena padega. Unattended registrations par late fees chalti rehti hai. |
Ek Numerical Example: Chup Rehna Kitna Mehenga Padta Hai
Maan lijiye ek zero-activity private company ne ek financial year ki financial statements (AOC-4) aur annual return (MGT-7) sirf 1 saal late file ki. RoC rules ke tahat additional fee generally ₹100 per day per form lagti hai. Yeh ek approximate calculation hai; actual fee MCA ke current fee table aur company ke type (small company / OPC) par depend karti hai.
| Item | Calculation | Amount |
|---|---|---|
| Additional fee on AOC-4 (365 din late) | ₹100 × 365 | ₹36,500 |
| Additional fee on MGT-7 (365 din late) | ₹100 × 365 | ₹36,500 |
| Total extra, ek saal ki delay ka | ₹36,500 + ₹36,500 | ₹73,000 (normal filing fee aur CA fees alag) |
Yeh ek hi saal ka figure hai, aur kai saal chhootne par yeh multiple ho jata hai. Isse bhi bada risk director ki disqualification ka hai: Section 164(2) ke under jis company ne lagatar teen financial years tak financial statements ya annual returns file nahi kiye, uske directors paanch saal ke liye disqualify ho sakte hain, aur DIN deactivate ho jata hai. Dormant status samay par lene se yeh dono dhakke tal sakte hain, lekin MSC-3 ki apni deadline aur fees bhi hoti hain, isliye hisaab lagakar hi decide karein.
Update 2026: CCFS-2026 Ka Window Band
MCA ne 24 February 2026 ko Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) launch ki thi. Isme pending annual filings par sirf 10% additional fee, dormant status (MSC-1) par aadhi fee aur strike off (STK-2) par 25% fee ki sahulat thi. Scheme pehle 15 July 2026 tak thi, phir 31 August 2026 aur phir 15 September 2026 tak badhayi gayi. Hamari jaankari mein uske baad koi aur extension announce nahi hua, isliye aaj ki date par sahi jaankari ke liye MCA ke latest circulars dekhein.
Common Mistakes
- Sochna ki "dormant" matlab koi filing nahi. MSC-3 aur ITR-6 dono chalte rehte hain.
- MSC-1 file kiye bina saalon tak compliance chhod dena aur Section 248 ya Section 164(2) ke notice ka wait karna.
- Dormant status mein company ke naam se naya business ya bank transaction shuru kar dena, bina MSC-4 ke active status liye.
- Outstanding public deposit, pending prosecution ya inquiry hote hue apply karna, jab ki yeh eligibility ke against hai.
- GST registration aur TDS accounts ko ignore karna. Company dormant hai par GSTIN abhi bhi active hai to returns ki late fees chalti rehti hain.
- Dormant status ko permanent solution maan lena. Long-term mein ya to business shuru karna hota hai ya closure.
Related Guides
- Strike Off of Private Limited Company (STK-2)
- ROC Annual Compliance Calendar for Pvt Ltd and LLP
- Director Resign Kaise Karein aur Liability
- Proprietorship Se Pvt Ltd Conversion: Kab aur Kaise
Frequently Asked Questions
What is a dormant company under the Companies Act, 2013?
Section 455 describes two situations. First, a company formed and registered for a future project or to hold an asset or intellectual property, with no significant accounting transaction. Second, an inactive company, meaning one that has not carried on any business or operation, or made any significant accounting transaction, during the last two financial years, or has not filed financial statements and annual returns in the last two financial years. Such a company can apply to the Registrar of Companies (RoC) in Form MSC-1 for dormant status.
Is a dormant company exempt from filing Income Tax Return?
No. Dormant status is a Companies Act concept. Every company, including a dormant one, still has to file its income tax return (ITR-6), even if it is a nil return. Bank accounts, GST registration (if any) and TDS (if any) also need their own compliance or a proper closure.
Dormant company aur strike off mein kya fark hai?
Dormant status mein company zinda rehti hai, bas kam compliance ke saath, aur aap baad mein Form MSC-4 se use active kar sakte hain. Strike off (Form STK-2) mein company ka naam register se hata diya jata hai, yaani company band ho jati hai. Agar future mein usi company ko chalana hai to dormant; agar kabhi nahi chalana to strike off ya closure sochna chahiye.
Who can NOT apply for dormant status?
As per Rule 3 of the Companies (Miscellaneous) Rules, 2014, a company is eligible only if no inspection, inquiry or investigation has been ordered or taken up against it, no prosecution is pending against it under any law, and it has no outstanding public deposits or default on such deposits or interest. If the company has loans or charges, lender consent is also something you should sort out before applying.
Dormant company ko kitne time tak dormant rakh sakte hain?
Dormant status ko permanent parking ki tarah use karna theek nahi hai. Practitioner sources commonly mention a limit of about five consecutive years, after which the Registrar may take strike-off action. Rule text ke hisaab se exact position aapke CA/CS se confirm karni chahiye, kyunki yeh facts aur latest MCA notifications par depend karta hai.
How do I make a dormant company active again?
You apply in Form MSC-4 to the Registrar for active status. Practitioner guides mention that it is filed together with the pending annual return in Form MSC-3. After examination the Registrar issues a certificate of active status (Form MSC-5). Plan this before you sign new contracts or open new bank activity.
Company kam chal rahi hai aur samajh nahi aa raha ki dormant, active ya closure mein se kya sahi rahega? Apni company ki filing history share karein aur hum options ka hisaab saath baith kar karte hain. Details ke liye Tax Consultation page dekhein.
Disclaimer
Yeh article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. Fees, forms aur schemes MCA ke notifications ke saath badal sakte hain, aur result aapke facts par depend karta hai. Koi bhi decision lene se pehle apne Chartered Accountant ya Company Secretary se salah zaroor lein.