https://www.taxtmi.com/acts?id=15509 Companies must, within three months of commencement or of payments becoming due, file with the Registrar a statement of all pre-commencement deposits remaining unpaid and the interest payable with repayment arrangements, and must repay those sums within one year from commencement or from the date they become due; the Tribunal may allow further time after assessing the company's financial condition; failure attracts substantial fines for the company and imprisonment and/or fines for officers in default, in addition to liability for unpaid amounts and interest. en-us Tue, 20 Dec 2011 11:56:43 +0530 Tue, 20 Dec 2011 11:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15509 Companies must, within three months of commencement or of payments becoming due, file with the Registrar a statement of all pre-commencement deposits remaining unpaid and the interest payable with repayment arrangements, and must repay those sums within one year from commencement or from the date they become due; the Tribunal may allow further time after assessing the company's financial condition; failure attracts substantial fines for the company and imprisonment and/or fines for officers in default, in addition to liability for unpaid amounts and interest. Act-Rules Bill Tue, 20 Dec 2011 11:56:43 +0530 https://www.taxtmi.com/acts?id=15509