16 August 2011
Those companies which have not filed both annual returns and balance sheets for the financial years 2006-07, 2007-08, 2008-09 (i.e. has not done any of the six required filings) then these are treated as Dormant Companies. Pl see instruction 6 of e-form 61.
Defunct company is a company which is not carrying on business or in operation .Pl see section 560 of the companies Act,1961.