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<h1>Central Government Can Condon Delay Under Section 460 of Companies Act 2013 for Late Applications and Document Filings.</h1> Section 460 of the Companies Act, 2013, allows the Central Government to condone delays in certain cases. If an application to the Central Government or a document filing with the Registrar is not completed within the specified time under the Act, the Central Government can condone the delay. This is contingent upon the reasons for the delay being documented in writing. This provision ensures flexibility in compliance with statutory timelines under the Companies Act.