Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The Ministry revised specified annual e-forms on its portal and, to allow acclimation to the new filing process, permits companies to file FY 2024-25 financial statements and annual returns without payment of additional fees until 31 December 2025. This relief does not extend statutory timelines for holding AGMs under the Companies Act, 2013; companies failing to meet AGM or other statutory deadlines remain liable to legal action. Filings made after the circular's currency will attract all applicable fees, including additional fees, calculated from the original due date under the Act. The circular is issued with the approval of the competent authority.
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