Section 455 of Indian Companies Act, 2013 talks about a New Provision Calls 'DORMANT COMPANY'. This concept was not there in Companies Act, 1956.
A Dormant Company offers excellent advantage to the promoters who want to hold an asset or intellectual property under the corporate shield for its usage at a later stage. For instance: if a promoter wants to buy lands now for its future project at a comparatively lesser price, he may do the same through dormant company so that he can use the land for its future project. Thus, dormant company status is a new phenomenon in the Companies Act 2013 and is an excellent tool for keeping assets in the company for its future usage. A dormant company may be either a public company or a private company or a one person company.
Certain companies, due to the nature of their business, may not be able to start any business, for a long time from the date of incorporation as for instance any business for creation intellectual property or for a future project and has no significant accounting transaction. Such a company may be an "Inactive company". Construction Companies/Real Estate Companies/Incorporate New Companies to hold land/properties for future projects. This concept is beneficial for them. By this concept, they can Incorporate Company and purchase property/land in that company and get status of Dormant company in comparison of active company. It will help to save cost of compliances for inactive companies.
Given below are statements: One is labelled as Assertion A and the other is labelled as Reason R:
Assertion (A): Provision is made to obtain the status of a 'dormant company' for a inactive company that doesn't trade
Reason (R): Dormant company doesn't trade but has significant accounting transaction.
In the high of the above statements, choose the most appropriate answer from the options given below:
Correct Answer: (c) (A) is correct but (R) is not correctt
Solution:Assertion (A): Provision is made to obtain the status of a 'dormant company' for a inactive company that doesn't trade Assertion (A) is the correct statement.
Reason (R): Dormant company doesn't trade but has significant accounting transaction.
Reason (R) is the not correct statement. The correct statement is Dormant company doesn't have significant accounting transaction.