Section 248 of the Companies Act 2013 deals with the process of striking off a company.

A company can be struck off if it has not commenced business within one year of incorporation or if it has not carried out any business for two consecutive years.

The process of striking off involves filing an application with the Registrar of Companies (ROC) along with the necessary documents.

The ROC will then issue a notice to the company and its directors, giving them an opportunity to object to the striking off.

If there are no objections or if the objections are not valid, the ROC will strike off the company from the register and publish a notice in the Official Gazette.

Once the company is struck off, it ceases to exist and its assets become the property of the government.

It is important for companies to follow the proper procedure for striking off to avoid any legal complications in the future.