Director KYC fee introduced: late filings after the specified deadline will attract a fixed late fee; transitional waiver provided. Amends the Companies (Registration Offices and Fees) Rules, 2014 by inserting a new Annexure item establishing the fee for filing e Form DIR 3 KYC under rule 12A: a fee is payable for filings made by 30th April each year for directors as at the preceding 31st March, a specified higher fee applies to delayed filings, and a transitional waiver for the 2018-2019 year makes no fee chargeable until 31st August, 2018 with the late fee payable on or after 1st September, 2018.