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    <title>Applicability and Non-applicability of Company Fresh Start Scheme (CFSS), 2020</title>
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    <description>The Companies Fresh Start Scheme (CFSS-2020) allows companies to regularise delayed statutory filings on the MCA-21 registry by paying only normal filing fees and grants immunity from prosecution and penalties for specified delays. It specifies covered forms (including annual returns and financial statements), lists exclusions (such as companies already under strike off proceedings, prior dormant status applicants, amalgamated companies, vanishing companies, increase in authorized capital, and charge related filings), and permits concurrent applications for dormant status or striking off at normal fees; procedural and fee rules remain governed by section 403 and related rules.</description>
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