Condonation of delay in filing statutory documents enables filing with surcharge and grant of immunity from prosecution. The Company Law Settlement Scheme, 2011 permits defaulting companies to file belated Balance Sheets and Annual Returns due up to 30 6 2011, pay statutory filing fees plus an additional surcharge on the standard additional fee under section 611(2), and, upon withdrawal of any appeals and filing of required electronic applications, obtain an immunity certificate from the designated Registrar who may withdraw pending prosecutions; the Scheme excludes specified forms and companies subject to action under subsection (5) of section 560 and allows immunity applications after closure within a six month window.