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hello everyone this is TS device well back to see Tom my secretary from Delhi to rate this video we are going to discuss about provision of closer offer company for a close enough company there two ways under Companies Act 2013 one is strike off another is winding up in this video and we are going to discuss about the first we have richest strike off strike no provisions are given under sectional 248 of the Companies Act 2013 as per Section 248 it company can willingly go for the strike offs is it fulfilled first two conditions first foremost condition was in case of a new company company has no started business since last one year one year has been passed and company has not started a business then a company can go for that cycle and the second condition when company is not a new company but at least companys not having any business of operation from previous to finish earlier if this condition is fulfilled then company can go for the strike off otherwise company cannot go for the s