https://www.taxtmi.com/circulars?id=10995 Complaints for offences under the Companies Act and related rules punishable only with fines must be filed within six months from the date of the offence under the Code of Criminal Procedure; where complaints are delayed, an application for condonation of delay may be filed under the relevant procedural provision. Administrative authorities are advised to expedite default/pre-prosecution notices, secure sanction for prosecution promptly, and file complaints arising from inspection or investigation reports within the limitation period. en-us Sun, 25 Aug 1985 00:00:00 +0530 Mon, 20 Jun 2011 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10995 Complaints for offences under the Companies Act and related rules punishable only with fines must be filed within six months from the date of the offence under the Code of Criminal Procedure; where complaints are delayed, an application for condonation of delay may be filed under the relevant procedural provision. Administrative authorities are advised to expedite default/pre-prosecution notices, secure sanction for prosecution promptly, and file complaints arising from inspection or investigation reports within the limitation period. Circulars Companies Law Sun, 25 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10995