Condonation of delay for restored companies permits waiver of additional filing fees for eligible overdue e form filings within a limited window.
A scheme waives additional filing fees for companies restored on the Register following disposal of restoration appeals in the defined restoration period, allowing eligible companies to file overdue e forms with the Registrar within a limited window by paying normal filing fees. The waiver excludes filings for increase in authorized capital and specified charge related documents and does not grant immunity from civil or criminal proceedings.

AGM through video conferencing permitted for companies with delayed meetings, subject to compliance with prescribed procedural requirements.
AGMs may be conducted via video conferencing or other audio visual means for companies with meetings due in 2020 or becoming due in 2021, subject to compliance with the procedural requirements in paragraphs 3 and 4 of General Circular No. 20/2020. This clarification does not extend the statutory time for holding AGMs under the Companies Act, 2013, and non-compliance with timelines may attract legal action.

CSR funding eligibility for vaccination awareness permitted, subject to compliance with Companies (CSR Policy) Rules and related circulars.
Spending of CSR funds for awareness campaigns and public outreach on the COVID-19 vaccination programme is an eligible CSR activity under Schedule VII entries concerning promotion of health care, preventive health care and sanitization, promoting education, and disaster management; companies may undertake these activities subject to compliance with the Companies (CSR Policy) Rules, 2014 and Ministry circulars.