29.2.7-Companies (Miscellaneous) Rules,2014
7. Return of dormant companies.-
A dormant company shall file a “Return of Dormant Company” annually, interalia, indicating financial position duly audited by a chartered accountant in practice in along with such annual fee as provided in the Companies (Registration Offices and Fees) Rules, 2014 within a period of thirty days from the end of each financial year:
Provided that the company shall continue to file the return or returns of allotment and change in directors in the manner and within the time specified in the Act, whenever the company allots any security to any person or there is any change in the directors of the company.