Corporate compliance timelines expanded for prescribed classes of companies under section 77 through a longer filing period. Section 77 of the Companies Act, 2013 is amended to insert an additional proviso in sub-section (1) providing that, for such class or classes of companies as may be prescribed, the period of sixty days referred to in clause (b) of the second proviso shall be read as one hundred and twenty days. The amendment creates a class-based relaxation in the time available for compliance under the section, while leaving the underlying filing framework intact.