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    <title>Change in additional fee to be levied for delays in filing Forms</title>
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    <description>The circular prescribes a tiered schedule of additional fee multipliers for delays in filing statutory forms other than Form 5: two times the normal fee up to 30 days, four times for 31-60 days, six times for 61-90 days, and nine times for delays beyond 90 days; the revised regime applies from 5 December 2010 and is to be implemented by Registrars of Companies and Regional Directors.</description>
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