Under Section 248 Companies Act 2013, the REGISTRAR may, on his own motion or on application by a company, REMOVE the name of a company from the register where the company has:

1. Section 248(1) Companies Act 2013 empowers the Registrar to remove a company's name from the register where: (a) failed to commence business within ONE YEAR of incorporation; (b) is not carrying on any business or operation for a period of TWO IMMEDIATELY PRECEDING FINANCIAL YEARS and has not made any application within such period for obtaining status of a DORMANT COMPANY under Section 455; (c) subscribers to MoA have not paid subscription / not filed declaration of business commencement under Section 10A; (d) on physical verification under Section 12(9), company is not carrying any business. 2. Section 248(2): A company may also voluntarily apply for removal of its name after extinguishing liabilities and obtaining special resolution. 3. Aggrieved persons may appeal to NCLT under Section 252. 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 248_