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of <h1>New MCA Circular Revises Additional Fees for Late Form Filing, Excludes Form 5, Effective December 5, 2010.</h1> The Ministry of Corporate Affairs has issued a circular revising the additional fees for delays in filing forms, excluding Form 5. Effective from December 5, 2010, the revised fee structure is as follows: for delays up to 30 days, the fee is twice the normal rate; for delays between 31 and 60 days, four times the normal rate; for delays between 61 and 90 days, six times the normal rate; and for delays exceeding 90 days, nine times the normal rate. This modifies the previous circular from March 21, 1995.
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