Annual filings: companies may file FY2024 25 e forms without additional fees until 31 December 2025 deadline. Companies may file specified annual e forms for FY 2024-25 (MGT 7, MGT 7A, AOC 4 variants and AOC 4 XBRL) without payment of additional fees until 31 December 2025 to accommodate deployment of revised forms. This relief does not extend statutory time for holding AGMs; noncompliance remains liable to legal action. Filings after the circular's currency will attract all fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014, from the original due date.