https://www.taxtmi.com/acts?id=53734 Amendment to section 403 of the Companies Act, 2013 revises the regime governing additional fees for delayed filings. The first proviso is amended to replace the fixed minimum daily amount with an amount per day to be prescribed. The second proviso is also revised to provide that the additional fee for such class or classes of companies as may be prescribed shall not exceed two lakh rupees, while preserving the remaining proviso structure. en-us Tue, 24 Mar 2026 15:13:18 +0530 Tue, 24 Mar 2026 15:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53734 Amendment to section 403 of the Companies Act, 2013 revises the regime governing additional fees for delayed filings. The first proviso is amended to replace the fixed minimum daily amount with an amount per day to be prescribed. The second proviso is also revised to provide that the additional fee for such class or classes of companies as may be prescribed shall not exceed two lakh rupees, while preserving the remaining proviso structure. Act-Rules Bills Tue, 24 Mar 2026 15:13:18 +0530 https://www.taxtmi.com/acts?id=53734