Compliance relief under Companies Act: moratorium on late filing fees and extensions for meetings and statutory filings. The Ministry provided temporary compliance reliefs: waiver of additional fees for late MCA 21 filings from 1 April to 30 September; extension of board meeting interval to 180 days for the next two quarters; deferral of CARO 2020 applicability to FY 2020 21; non treating of missed Independent Director in camera meetings for FY 2019 20 as violations; extensions until 30 June 2020 for deposit repayment reserve and debenture investment compliances; additional 180 days to file Commencement of Business; and relaxation of director residency requirement for FY 2019 20.