Overview of the Scheme: The Ministry of Corporate Affairs (MCA) introduced the CODS, 2018 (the Scheme) on the 29th day of December, 2017, for an initial period of three months i.e. January 1, 2018 to March 31, 2018 by providing an opportunity for the defaulting Companies and the disqualified Directors to regularise their compliance and rectify the defaults made for a continuous period of three Fi......