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    <title>Measures taken by MCA to ameliorate difficulties faced due to COVID-19 pandemic</title>
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    <description>Relief measures permitted belated filing of statutory forms without additional fees and immunity from prosecution through the Companies Fresh Start Scheme and LLP Settlement Scheme; subsequent circulars extended and tailored condonation and fee relief for various e forms including charge filings and restorations. Governance flexibilities allowed meetings and AGMs by video conferencing, extended intervals between Board meetings and relaxed certain director residency and procedural requirements. Reporting and audit timelines and formats were amended or extended, electronic transmission of documents was allowed, and specified CSR and debenture investment obligations were temporarily relaxed to ease pandemic related compliance burdens.</description>
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