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Company Law

Tax Guide

What is Section 164(2) — when can a director be disqualified?

Key mapping

Section 164(2): a director of a company that has failed to file financial statements or annual returns for 3 consecutive years is disqualified from being a director for 5 years.

Explanation

Under Section 164(2) of the Companies Act 2013, a director becomes disqualified if the company in which they are a director has (a) not filed financial statements (AOC-4) or annual returns (MGT-7) for 3 consecutive years, OR (b) failed to repay deposits, debentures, or dividends for more than 1 year. The disqualification applies for 5 years from the date of disqualification. The disqualified director cannot be appointed in any company during this period. The MCA publishes lists of disqualified directors periodically. To avoid this, ensure AOC-4 and MGT-7 are filed every year without exception. Verify on the MCA V3 portal.

Related terms and sections

Section 164(2)director disqualification3 consecutive yearsAOC-4 not filedMGT-7 not filed5 yearsMCA

Use this in practice

Company Incorporation →

Related sections

IT Act 2025 Section Mapper →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.