Rules 5 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
After the application or the Registrar's own action, rules 5 to 10 deal with the practical points: who signs STK-2 for the company, who certifies it, how the notice of proposed removal is published, how the tax and other authorities are told, how a foreign national's bond is notarised, and the final notice of striking off and dissolution in Form STK-7. This article reads them as amended up to G.S.R. 940(E) dated 31 December 2025 per the MCA e-book; later amendments should be checked. Forms STK-5, STK-5A, STK-6 and STK-7 were substituted by G.S.R. 436(E) of 2022 and G.S.R. 298(E) of 2023.
A director authorised by the Board signs STK-2, and a practising CA, CS or Cost Accountant certifies it. The notice of proposed removal is in STK-5 or STK-6, placed on the MCA website, published in the Gazette and in an English and a vernacular newspaper. The Registrar tells the tax authorities at the same time and treats silence after thirty days as no objection. The final notice of striking off and dissolution is in Form STK-7, in the Gazette and on the MCA website.
Rule 5: how the application is signed
Under rule 5(1), the STK-2 application is signed by a director duly authorised by the Board on its behalf. Under rule 5(2), where that director has no registered digital signature certificate, a physical copy of the form, duly filled and signed manually by the authorised director, is attached to the STK-2 while uploading. The conditions of the application itself are in rule 4.
Rule 6: certification
Form STK-2 is certified by a Chartered Accountant in whole time practice, a Company Secretary in whole time practice or a Cost Accountant in whole time practice, as the case may be. The rule leaves the choice of professional to the company.
Rule 7: publication of the notice
Under rule 7(1), the notice under section 248(1) or 248(2) is in Form STK-5 or STK-6, as the case may be, and is:
- placed on the official website of the Ministry of Corporate Affairs on a separate link set up for the purpose;
- published in the Official Gazette; and
- published in English in a leading English newspaper and at least once in a vernacular language in a leading vernacular newspaper, both having wide circulation in the State of the company's registered office.
Two provisos follow:
- where an application is made under section 248(2), the company also places the application on its website, if any, until the application is disposed of; and
- the newspaper publications for cases falling under section 248(1), that is the Registrar's own action, are in Form STK-5A (inserted on 12 April 2017).
Intimation to tax authorities (rule 7(2))
The Registrar of Companies simultaneously intimates the concerned regulatory authorities regulating the company, named in the rule as the Income-tax authorities, central excise authorities and service-tax authorities having jurisdiction over the company, about the proposed removal, and seeks objections within thirty days from the date of the letter. If no objection is received from an authority within thirty days, it is presumed that it has none.
Rule 7(2) names "central excise" and "service-tax" authorities as printed. Check which authorities actually have jurisdiction over your company today. For tax matters, see our income-tax guides.
If you want the publication and the objections window tracked for a company you are advising, our strike-off and closure team can help.
Rule 8: foreign nationals and non-resident Indians
If the person is a foreign national or a non-resident Indian, the indemnity bond and declaration are notarised, apostilled or consularised. The indemnity bond is the one required with the application under rule 4(3).
Rule 9: notice of striking off and dissolution
The Registrar causes a notice under section 248(5), of striking off the name of the company from the register and its dissolution, to be published in the Official Gazette in Form STK-7, and also placed on the official website of the Ministry of Corporate Affairs. The consequences for directors after this stage are discussed in director liability after company strike-off under section 248, and the Act's process is explained in sections 249 to 251: strike-off process.
Rule 10: applications pending before the Central Government
Any application or pending proceeding for striking off, or Form FTE, filed with the Registrar before these rules began but not disposed of for want of information or documents, is on its submission to the satisfaction of the authority disposed of in accordance with the rules made under the Companies Act, 1956. That reference to the 1956 Act is as printed; it concerns only applications that were already pending when the rules began, and the current position should be checked before relying on it.
Which notice is which
| Notice | Rule | Who issues or places it | Where it appears |
|---|---|---|---|
| STK-5 or STK-6 (notice of proposed removal) | 7(1) | The Registrar | MCA website link, Gazette, English and vernacular newspapers |
| STK-5A | 7(1) second proviso | Newspaper publication in section 248(1) cases | Newspapers |
| Letter to tax authorities | 7(2) | The Registrar | Objections within thirty days, silence presumed no objection |
| STK-7 (striking off and dissolution) | 9 | The Registrar | Official Gazette and the MCA website |
Example
Ananya Exports Private Limited applies under section 248(2). The Board authorises Director Mehta to sign STK-2; she has no registered DSC, so a manually signed physical copy is attached. A practising Company Secretary certifies the form. The notice goes up on the MCA link, is published in the Gazette and in an English and a vernacular newspaper, and the company places its application on its own website until disposal. The Registrar writes to the Income-tax authorities, none responds in thirty days, and the Registrar later publishes STK-7.
Need help with strike-off publications?
The signing, certification and publication steps involve different people and different dates. Our team can help coordinate them as part of a closure through strike-off and closure.
Key takeaways
- STK-2 is signed by a Board-authorised director and certified by a practising CA, CS or Cost Accountant.
- The notice is in STK-5 or STK-6, placed on the MCA website, in the Gazette and in English and vernacular newspapers.
- A company applying under section 248(2) also keeps its application on its website until disposal.
- The Registrar tells the tax authorities and presumes no objection after thirty days of silence.
- STK-7 announces striking off and dissolution in the Gazette and on the MCA website.
Read next
- Rule 4: the STK-2 application to C-PACE
- Rules 1–3: the Registrar's own-motion strike-off
- Sections 249 to 251: strike-off process
- Director liability after strike-off under section 248
Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.