11.1.14-Companies (Appointment and Qualification of Directors) Rules,2014
14. Disqualification of directors under sub-section (2) of section 164.-
2. Whenever a company fails to file the financial statements or annual returns, or fails to repay any deposit, interest, dividend, or fails to redeem its debentures, as specified in sub-section (2) of section 164, the company shall immediately file , to the Registrar furnishing therein the names and addresses of all the directors of the company during the relevant financial years.
3. When a company fails to file the within a period of thirty days of the failure that would attract the disqualification under sub-section (2) of section 164, officers of the company specified in clause (60) of section 2 of the Act shall be the officers in default.