Call Board Meeting to decide the date for the General Meeting to get the approval of the shareholders for conversion of existing section 8 Company into any other form of company.
Hold General Meeting and get approval of members by way of a special resolution for approving such conversion.
The explanatory statement annexed to the notice convening the general meeting shall set out details as mentioned in the rule 2 of Companies (Incorporation) Rules,2014 point.18(1), including the reasons for such conversion.
File Form MGT-14 (for tutorial of form click here) with the concerned Registrar with a certified true copy of the special resolution along with a copy of the Notice calling the meeting and the explanatory statement.
File form INC 18 (for tutorial of form click here) with the Regional Director with a certified true copy of the special resolution along with a copy of the Notice and the explanatory statement for the approval of conversion of the same.
File the copy of the same to the concerned Registrar.
Get the certificate from practicing Chartered Accountant/ Company Secretary in practice/ Cost Accountant certifying that the conditions laid down in the Act and these rules about conversion of a company registered under section 8 in to any other kind of company, have been complied with which shall attach with the application.
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Publish a notice within a week from the date of making the application to the ROC, in Form INC. 19 in a newspaper in the principal local language of the district in which the company registered office of the proposed company is situated, and circulating in that district, and at least once in English language in an English newspaper circulating in that district; and also on the website of the Company.
Send the copy of the legal notice, simultaneously on its publication and copy of the application and all attachments by registered post or hand delivery to:
(i) The Chief Commissioner of Income Tax having jurisdiction over the company,
(ii) Income Tax Officer who has jurisdiction over the company,
(iii) the Charity Commissioner,
(iv) the Chief Secretary of the State in which the registered office of the sec 8 company is situated,
(v) any organisation or Department of the Central Government or State Government or other authority under whose jurisdiction the company has been operating.
Such authorities shall make representations, if any, to the Regional Director within 60 days of the receipt of the notice.
Regional Directors may approve or reject the conversion. On being satisfied, the Regional Director of company shall issue an order approving the conversion of the sec 8 company into a company of any other kind subject to such terms and conditions as may be imposed as it may deem fit.
If conversion is approved, convene General Meeting to pass a special resolution to alter Memorandum of Association (MOA) and Articles of Association (AOA) of the Company.
File form INC 20 (for tutorial of form click here) with the concerned Registrar within 30 days of receipt of orders along with amended Memorandum of Association (MOA) and Articles of Association (AOA) of the Company; and a declaration from the Directors that the conditions, if any imposed by the Regional Director have been fully complied with.
On receipt of the documents, the registrar of Companies will issue fresh Certificate of Incorporation.
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