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of <h1>Companies Complying with Section 205C by March 31, 2003, Exempt from Prosecution for Delays: Ministry Circular.</h1> The circular from the Ministry of Company Affairs addresses the interpretation of compliance requirements under Section 205C of the Companies Act, 1956, concerning the deposit of unpaid amounts to the Investor Education and Protection Fund (IEPF). It clarifies that companies that complied by depositing the requisite amounts by March 31, 2003, should not face prosecution for delays as per Circular No. 6/2004. Regional Directors and Registrars are advised to consider this when contemplating actions under Section 205C and to withdraw prosecutions against compliant companies and their directors.
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