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The Central Government had introduced the scheme of Condonation of Delay Scheme, 2018 (CODS, 2018) on 30th of December, 2017 to be effective from 1st January, 2018 which will remain in force 31st March, 2018. This scheme is applicable on the defaulting companies except the Companies which had been struck off.

As per Condonation of Delay Scheme, 2018 the Directors’ Director Identification Number (DIN) will be temporarily activated from 1st January, 2018 till 31st March, 2018. This period can be utilised for removal of Disqualification with the help of following procedure:

1. Do all the necessary filings which are pending by Company (which allows only form AOC-4, AOC-4 XBRL, AOC-4 CFS, MGT-7, form ADT-1, form 20B, form 21A, form 23ACA, form 23AC, form 66 and form 23B).

2. After that the Company shall seek condonation of delay by filing form e-CODS online on MCA 21 portal. The government fees for filing e-CODS is Rs. 30,000/- (Rupees Thirty Thousand)

Condonation of Delay Scheme, 2018 is not applicable for the Companies which were struck off under section 248 or the Companies whose name is removed but in case the Company has received NCLT order of revival subject to Company having filing all its overdue documents then the Company’s Directors can get its disqualification removed and delay condoned by filing form e-cods after doing all the necessary filings.

It is to be noted that in case of common Directors of the Company which is struck off and the Company which is active DIN of Directors of struck off company will NOT be activated unless the Company has got order of revival during this period. DIN of Directors of struck off Company will not be activated even for filings of active Company if the Directors are common. This is exemplified as follows:

Example: There is a Company, A Private Limited, which is struck off under section 248 of the Companies Act, 2013. Mr. X and Mr. Y are Directors of A Private Limited.

Now, there is one more Company B Private Limited which is active and Mr. X and Mr. Y are the only Directors in B Private Limited. Now in accordance with section 164 and 167 annual filing and other filings of B Private Limited cannot be done with Ministry of Corporate Affairs (MCA) because there is no Director on Board now to digitally sign the forms.

In this case DIN of Mr. X and Mr. Y will not be activated because of A Private Limited even for filings of B Private Limited.

Of course there is solution for this problem also. Company’s promoters can call a meeting and appoint someone as Director from current date. It’s necessary filings can be done with respective office of Registrar of Companies.

Those who have any queries on this topic or have any suggestion please feel free to send your valuable feedback or queries on

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