Extension of time under section 108(1D): procedural revalidation of expired share transfer instruments with prescribed particulars and fees. Application under section 108(1D) allows revalidation of expired share transfer deeds by submitting prescribed particulars (company and applicant identities, share and transfer details, execution and expiry dates, registered holder, reasons for extension) together with fee payment details. The applicant is responsible for the truth and legal validity of the application; extensions are for a specified period from revalidation. Where transferees are companies, compliance with sections 49 and 372 must be ensured. Fees follow a prescribed scale with specified payment modes, and required attestations may be made by authorised officials; applications are lodged at the Registrar of Companies' offices.