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of <h1>Guidance on Filing Charges: Use Form No. 8 for New Charges; Form No. 14 for Modifications. Sections 125 & 135 Clarified.</h1> The circular addresses issues related to the registration and modification of charges by companies, specifying when to file particulars in Form No. 8 or Form No. 14. It outlines various scenarios involving loans and charges on properties, indicating the appropriate form based on whether the charge is new, modified, or involves additional loans. For instance, modifications without additional loans or changes in charge nature require Form No. 14, while new charges or additional loans without modification need Form No. 8. The circular clarifies the application of sections 125 and 135 of the Companies Law in these contexts.
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