Independent director liability limited to acts with knowledge, board attribution, consent or connivance; prosecutions require verification and sanction.
Independent directors and other non-promoter, non-KMP non-executive directors are liable only where defaults occurred with their knowledge, are attributable through Board processes, and involve their consent, connivance or lack of diligence. Registrars and investigators must verify records and e-forms to establish involvement, seek Ministry guidance when in doubt, and obtain Ministry sanction before initiating prosecutions; ongoing and already-filed cases not meeting these criteria must be reviewed accordingly.

Filing procedures for insolvency professionals: INC-28 approval enables IP to act as CEO for company e-form compliance.
The Insolvency Professional must file the tribunal appointment order in Form INC-28 on MCA-21 selecting "Others"; the ROC will approve or reject the filing. Once INC-28 is approved the IP will appear as the designated Chief Executive Officer in company master data and be authorised to file and sign required e-forms (with specified certifications where applicable). The IP must refile INC-28 on resolution plan approval, liquidation initiation or CIRP withdrawal, and must file any tribunal stay or set aside order in INC-28 so the company status and filing authorisation are updated.

Filing deadline relief for annual returns and financial statements extended without extra fees due to service disruptions.
Extension of the due date permits electronic filing of specified annual return and financial statement e forms within an extended timeframe without levy of additional fee for companies in the affected jurisdiction, in response to internet service disruptions that impeded normal compliance; the measure is an administrative waiver limited to the stated form types and conditions.

Extension of filing deadline for AoC 4 NBFC (Ind AS) and AoC 4 CFS NBFC waives additional fees until new cutoff.
The Ministry extended the final filing date for AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) for eligible companies without payment of additional fee until 31st March, 2020 to accommodate the scheduled deployment of those e forms and directed registrars and regional directors to implement the relaxation approved by the competent authority.

Extension of filing deadline for BEN 2 allowed without additional fee; BEN 1 filing aligned to same timeline.
The Ministry extends the filing deadline for e form No. BEN 2 without payment of additional fees until 31.03.2020; thereafter normal fee and additional fee rules apply. The filing date extension for BEN 2 is to be construed as applying correspondingly to Form No. BEN 1.