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of <h1>Amendment to Companies Act: Section 403 Now Allows Late Submissions with Fees, Penalties for Repeated Defaults.</h1> Section 403 of the Companies Act has been amended by the Companies (Amendment) Act, 2017. The amendment modifies the provisions regarding the submission, filing, registration, or recording of documents, facts, or information required under sections 92 or 137. If these are not completed within the specified period, they can still be submitted with an additional fee, which varies by company class. In cases of repeated defaults, a higher fee applies. Additionally, companies and their officers who fail to comply within the specified period are subject to penalties or punishments as outlined in the Act.
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