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    <title>Condonation of delay in filing of Form-3, Form-4 and Form-11 under section 67 of Limited Liability Partnership Act, 2008 read with section 460 of the Companies Act, 2013</title>
    <link>https://www.taxtmi.com/circulars?id=66777</link>
    <description>A one-time condonation under section 67 (read with section 460 Companies Act) permits relaxation of additional fees for delayed filing of Form-3, Form-4 and Form-11 to enable master-data updates. Form-3/Form-4 will be STP-processed except for business-activity changes; pre-filled editable master-data is provided and filers remain liable for correctness. Fee relief covers Form-3/Form-4 events from 01.01.2021 and Form-11 for financial year 2021-22 onwards; prior events/years can be filed on payment of 2x additional fee for small LLPs and 4x for other LLPs. Relief is time-limited and protects LLPs availing the scheme from action for delayed filing.</description>
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    <pubDate>Wed, 23 Aug 2023 00:00:00 +0530</pubDate>
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      <title>Condonation of delay in filing of Form-3, Form-4 and Form-11 under section 67 of Limited Liability Partnership Act, 2008 read with section 460 of the Companies Act, 2013</title>
      <link>https://www.taxtmi.com/circulars?id=66777</link>
      <description>A one-time condonation under section 67 (read with section 460 Companies Act) permits relaxation of additional fees for delayed filing of Form-3, Form-4 and Form-11 to enable master-data updates. Form-3/Form-4 will be STP-processed except for business-activity changes; pre-filled editable master-data is provided and filers remain liable for correctness. Fee relief covers Form-3/Form-4 events from 01.01.2021 and Form-11 for financial year 2021-22 onwards; prior events/years can be filed on payment of 2x additional fee for small LLPs and 4x for other LLPs. Relief is time-limited and protects LLPs availing the scheme from action for delayed filing.</description>
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      <pubDate>Wed, 23 Aug 2023 00:00:00 +0530</pubDate>
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