Section 4(3)(ii) in The Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016
(ii)a statement of accounts [in Form No. STK-8] [Inserted by Notification No. G.S.R. 350(E), dated 8.5.2019 (w.e.f. 26.12.2016).] containing assets and liabilities of the company made up to a day, not more than thirty days before the date of application and certified by a Chartered Accountant;