https://www.taxtmi.com/acts?id=53671 Section 77 of the Companies Act, 2013 is amended to insert an additional proviso in sub-section (1) providing that, for such class or classes of companies as may be prescribed, the period of sixty days referred to in clause (b) of the second proviso shall be read as one hundred and twenty days. The amendment creates a class-based relaxation in the time available for compliance under the section, while leaving the underlying filing framework intact. en-us Tue, 24 Mar 2026 14:24:10 +0530 Tue, 24 Mar 2026 14:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53671 Section 77 of the Companies Act, 2013 is amended to insert an additional proviso in sub-section (1) providing that, for such class or classes of companies as may be prescribed, the period of sixty days referred to in clause (b) of the second proviso shall be read as one hundred and twenty days. The amendment creates a class-based relaxation in the time available for compliance under the section, while leaving the underlying filing framework intact. Act-Rules Bills Tue, 24 Mar 2026 14:24:10 +0530 https://www.taxtmi.com/acts?id=53671