As per wikipedia, a liquidator is the officer appointed when a company goes into winding-up or liquidation who has responsibility for collecting in all of the assets of the company and settling all claims against the company before putting the company into dissolution.
In this article we have discussed who can be registered as Liquidator for income tax e-Filing, Pre-requisites to register as Liquidator, Steps involved in Liquidator Registration, Approval Process of Liquidator and Liquidator Functionalities on e-Filing website.
Liquidator Registration in e-Filing
Section 359 of Companies Act, 2013 deals with Appointment of Official Liquidator and As per Sec 359(2) of the Companies Act 2013, liquidators appointed under sub-section (1) shall be whole-time officers of the Central Government.
For e-Filing of the return and other forms for companies in liquidation, the official liquidator further authorizes a person to act on his behalf.
Pre-requisites to register as Liquidator
Steps involved in Liquidator Registration
Step 1 – Login to e-Filing portal using user Credentials [the person who requires to be treated as liquidator]
Step 2 – My Account –> Register as Liquidator
Step 3 – Select the Type of Liquidator from the drop down
Step 4 – Enter Details of companies for which authorization has been received by the liquidator
Step 5 – Select the files to upload
Step 6 – Attach a Zip/PDF File with the below scanned documents
Step 7 – Click Submit
Step 1 – Liquidator Registration request will be sent to the e-Filing Administrator.
Step 2 – The e-Filing Administrator will verify the request and Approve / Reject as applicable based on the documents uploaded. Communication shall be shared to the registered email id.
Key Points to be noted:
|S.NO||Services available on behalf of Liquidated|
|3||Submit Form online (self/LH)||Yes|
|7||Request for Intimation||Yes|
|8||Response to Outstanding Tax Demand||Yes|
|9||Tax Credit Mismatch||Yes|
|10||List / Dis-engage CA||Yes|
|16||View Form 26AS (Tax Credit)||Yes|